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Home My WebLink AboutCohasset FY22 Budget Document (Final 8.10.21) Town of Cohasset Massachusetts Proposed Budget Cohasset Select Board Town Manager - - - This page left blank intentionally - - - INTRODUCTION ...................................................................................................... I A CITIZEN’S GUIDE TO THE BUDGET PROCESS ..................................................................................II A CITIZEN’S GUIDE TO THE BUDGET DOCUMENT ............................................................................... III TOWN ORGANIZATIONAL CHART ................................................................................................. IV BOARDS AND COMMITTEES ......................................................................................................... V COMMUNITY PROFILE .............................................................................................................. VI BUDGET SUMMARIES ........................................................................................... 14 COHASSET SELECT BOARD BUDGET MESSAGE ................................................................................ 15 COHASSET STRATEGIC GOALS FY 2021 ....................................................................................... 18 TOWN MANAGER BUDGET SUMMARY ............................................................................................ 20 BALANCED BUDGET EXECUTIVE SUMMARY ..................................................................................... 30 REVENUE BUDGET SUMMARY .................................................................................................... 31 REVENUE PIE CHART .............................................................................................................. 32 EXPENDITURE BUDGET SUMMARY ............................................................................................... 33 EXPENDITURE PIE CHART ......................................................................................................... 36 FIVE YEAR FORECAST ............................................................................................................. 37 GENERAL ADMINISTRATION ................................................................................ 39 PERSONNEL SUMMARY ............................................................................................................ 40 GENERAL GOVERNMENT .......................................................................................................... 41 Town Manager ............................................................................................................... 41 Human Resources .......................................................................................................... 44 Information Technology .................................................................................................. 46 Finance/Accounting ........................................................................................................ 50 Assessing ...................................................................................................................... 52 Treasurer/Collector ........................................................................................................ 55 Town Clerk .................................................................................................................... 58 Permitting and Inspections .............................................................................................. 60 Conservation Commission ............................................................................................... 64 Planning Board .............................................................................................................. 65 Zoning Board of Appeals ................................................................................................. 66 Affordable Housing Trust ................................................................................................. 67 Master Plan Implementation Committee ............................................................................ 67 Community Preservation Committee ................................................................................. 67 PUBLIC SAFETY .................................................................................................................... 68 Police ........................................................................................................................... 68 Fire .............................................................................................................................. 72 Building ........................................................................................................................ 75 Cohasset Emergency Management (CEMA) ........................................................................ 77 Harbormaster ................................................................................................................ 79 DEPARTMENT OF PUBLIC WORKS ................................................................................................ 80 Department of Public Works - Field Operations .................................................................. 81 Department of Public Works - Facilities ............................................................................. 83 Department of Public Works - Recycling Transfer Facility ..................................................... 87 Department of Public Works - Engineering ......................................................................... 89 Department of Public Works - Procurement and Contracts ................................................... 91 HUMAN SERVICES ................................................................................................................. 93 Public Health ................................................................................................................. 93 Safe Harbor Cohasset Coalition ........................................................................................ 97 Elder Affairs ................................................................................................................ 102 Veterans Services ........................................................................................................ 106 CULTURE AND RECREATION .................................................................................................... 108 Library ........................................................................................................................ 108 Recreation ................................................................................................................... 112 SCHOOL ADMINISTRATION ............................................................................... 117 Cohasset Public School Administration ............................................................................ 118 DEBT AND DEBT SERVICE .................................................................................. 125 DEBT SERVICE ................................................................................................................... 126 CAPITAL PLANNING........................................................................................... 129 FY22 CAPITAL REQUESTS ...................................................................................................... 131 ENTERPRISE FUNDS .......................................................................................... 135 Water ......................................................................................................................... 136 Sewer ......................................................................................................................... 140 APPENDICES ...................................................................................................... 143 FINANCIAL POLICIES ............................................................................................................ 144 Financial Management Policies ....................................................................................... 144 Reserve Policy ............................................................................................................. 146 Debt Policy .................................................................................................................. 148 Cash and Investment Policy Statement ........................................................................... 157 Special Education Reserve Fund Policy ............................................................................ 172 Other Post-Employment Benefits Liability Trust Policy ....................................................... 174 Fraud Risk Policy .......................................................................................................... 176 Whistleblower Policy ..................................................................................................... 181 FUNDS ............................................................................................................................ 183 Fund Descriptions ........................................................................................................ 183 Fund Balances ............................................................................................................. 188 Changes in Fund Balance .............................................................................................. 192 HEALTH INSURANCE COST CONTAINMENT .................................................................................... 194 GLOSSARY OF TERMS ........................................................................................................... 197 ACRONYMS ....................................................................................................................... 212 | i Back to Table of Contents INTRODUCTION | ii Back to Table of Contents BUDGET PROCESS The Town of Cohasset operates under State statutes and the Town Manager Act as amended to establish the Select Board-Town Manager form of government. The legislative body of Cohasset is an Open Town Meeting comprised of all registered voters. Town Meeting has the sole authority to appropriate funds for the operating budget and capital projects except for specific instances where statutes or regulations do not require appropriation. Any amendments to appropriations require Town Meeting vote at either an Annual or Special Town Meeting. The procedures for Town Meeting are specified in Article II of the Cohasset Bylaws. Annual Town Meeting takes place in April or May. Special Town Meeting typically takes place between October and December. While this document may contain detailed departmental budgets, it should be noted that these details are provided for information purposes only. The final budget vote of Town Meeting constitutes the legal budget authority which ultimately governs the manner and amount of local funding expended during the fiscal year. Readers should also obtain a copy of the Annual Town Meeting Warrant book which contains the actual budget articles to be voted upon. Town Meeting Warrant Articles contain additional funding sources such as Revolving Funds used to offset specific departmental budgets. BUDGET CALENDAR August/September • Capital requests sent to departments • Departments submit capital requests to Project Manager December/January • Operating budget requests sent to departments • Departments present operating budgets to Finance Director • Draft operating & capital budget presented to Cohasset Select Board February/March • Operating & capital budgets reviewed by Advisory and other boards/committees • Cohasset Select Board adopts operating & capital budget April/May (June this year) • Annual Town Meeting votes on operating and capital budget June/July • June 30th Current Fiscal Year ends • July 1st New Fiscal year begins • State Budget typically passed with Final State Aid numbers “Cherry Sheets” October/November/December • Special Town Meeting votes on budget amendments, if any • Tax Classification Hearing & Final Tax Rate Set A CITIZEN’S GUIDE TO THE BUDGET PROCESS Congratulations! If you are reading this, it means you are interested in better understanding one of the most important documents produced by your community. The Annual Budget document is much more than just numbers; it is a reflection of our community’s values, priorities, and goals. The Budget document serves as a policy document, a financial guide, and a communications device to its residents. To this end, it is designed to be as user-friendly as possible. This guide was created to help orient interested readers by providing a brief overview of the budget process, as well as an explanation of the organization of the budget document itself. We hope you find this introductory guide a useful tool as you better acquaint yourself with the latest financial and planning information for the Town of Cohasset. | iii Back to Table of Contents HOW TO READ THE BUDGET First, the Glossary of Terms and Acronyms in the Appendix may be helpful to refer to when using this document. Second, the Cohasset Select Board Budget Message contains a brief background and the budget priorities for the year. The Town Manager Budget Summary describes budget goals, as well as highlights and trends for revenues, expenses, and fiscal policies. Third, the budget itself is contained in Budget Summaries and Pie Charts. This segment provides the overall budget summary as well as revenue and expense summaries. Charts are provided to help visualize the proposed budget for the upcoming year. Fourth, the Five-Year Forecast provides background information used in developing the budget. Fifth, the Personnel Summary in the General Administration section will show changes in full time equivalents (FTEs) in recent years. Sixth, the General Administration section will provide Departmental Detail. Mission statements, programs & services offered to the public, boards and committees that the department interacts with, accomplishments, goals and significant changes are highlighted. The prior year actuals, current year budget and subsequent year proposed budget figures and Full Time Equivalents (FTEs) are also included. Seventh, the School Administration section contains the basic Personnel Summary and district vision for Cohasset Schools. Please refer to the separately published School Department budget documents and the website www.CohassetK12.org for more detail. Eighth, the Enterprise Funds section contains the budgets for the Water & Sewer Enterprise Funds as well as Retained Earnings Trends. Ninth, the Capital Planning section contains the proposed projects for the coming fiscal year, and the Debt section provides an overview of how those projects and other like them are funded in addition to current debt. Tenth, the Introduction contains additional information that the reader may find helpful and interesting including the Town Organizational Chart, Boards and Committees, and Community Profile. Lastly, The Appendices section includes several Financial Policies and Fund Description, Balances, and Changes. A CITIZEN’S GUIDE TO THE BUDGET DOCUMENT Budget documents are traditionally difficult to read, especially if you are not familiar with the organization. One reason is that most of us do not work with written budgets every day and thus are uncertain as to where we should focus our attention. For this reason, the Town’s budget has been consciously organized to provide a “big-picture” overview first, followed by progressively more detailed information. This document respects both your time and your need to understand complex financial issues at a level that allows you to actively participate in the discussion in a meaningful way. In order to address these issues, and to assist interested readers in making the budget understandable, we would like to suggest that it be read in the following order: | iv Back to Table of Contents TOWN ORGANIZATIONAL CHART | v Back to Table of Contents BOARDS AND COMMITTEES - Affordable Housing Steering Committee - Alternative Energy Sources Committee - Cohasset Affordable Housing Trust - Cohasset Cultural Council - Cohasset Common Historic District Commission - Cohasset Community Television Corporation, Board of Directors - Cohasset Harbor Committee - Community Preservation Committee - Conservation Commission - Elder Affairs Board - Historical Commission - Master Plan Implementation Committee - Open Space and Recreation - PEB Committee - Registrars of Voters - Stormwater Advisory Committee - Town Hall Building Committee - Zoning Board of Appeals - Advisory Committee - By-law Committee - Capital Budget - Design Review Board Cohasset Voters Elect Cohasset Select Board Appoints Troika (Cohasset Select Board Chair, Advisory Committee Chair, & Moderator) Appoints - Board of Assessors - Board of Health - Cohasset Select Board - Cohasset Housing Authority - Planning Board - Recreation Commission - School Committee - Sewer Commissioners - Trustees of Paul Pratt Memorial Library - Water Commissioners | vi Back to Table of Contents COMMUNITY PROFILE The Town of Cohasset was incorporated in 1770, some 150 years after its first recorded mention in the logs of English explorer Captain John Smith, and its early development as part of the Town of Hingham. Located in Norfolk County (as a non-geographically contiguous member community, along with the Town of Brookline), Cohasset is a coastal community 20 miles south of Boston, and is bordered by Hull to the north, Hingham to the west, Scituate to the south, and Massachusetts Bay to the east. Cohasset’s 9.89 square miles were home to 7,542 residents according to the 2010 US Census, and 7,955 residents according to the 2020 census conducted by the Cohasset Town Clerk. The community’s natural beauty and abundant opportunities for outdoor activities, including a picturesque harbor, two beaches, the Whitney Woods Reservation, and Wompatuck State Park, have not only attracted active residents drawn to hiking, running, biking, swimming, and sailing, but also influence the local economy. Cohasset now plays host to more than a dozen charitable and for-profit road race events, among them the Cohasset Triathlon which attracts 1,200 racers and supporters to Town, the Road Race by the Sea, a pre-Boston Marathon 10K event run since 1975, and a Town-sponsored Thanksgiving Day 5K which draws some 750 annual racers. In addition, the annual South Shore Arts Festival (sponsored by the South Shore Arts Center) brings thousands to the Town Common over a long weekend every June. Several fields and courts are available for several sports as well as clubs for Yachting, Sailing, tennis, golf, fitness, gardening, and drama. The South Shore Music Circus and the South Shore Arts Center provide even more opportunities for enjoyment as do the abundant and wide-ranging offerings of the Town’s Recreation and Elder Affairs departments. Cohasset has 6.12 miles of shoreline. Only 3.4% of it is publicly owned1. The rocky coast has been responsible for many shipwrecks, particularly prior to 1860 when the historic Minot’s Ledge Light, with its 1-4-3 flash pattern, was completed for the second time. The Harbor is home to recreational fishing, some commercial fishing, the Cohasset Yacht Club, Cohasset Sailing Club, Cohasset Harbor Marina, Fisherman’s Wharf, a Town landing, a Town Pier, a Town boat ramp, Cohasset Maritime Institute, Cohasset Center for Student Coastal Research, Cohasset Harbor Inn, Bassing Beach, a few restaurants and historic sites. The Town is currently developing a plan to enhance the area “to support the existing lobster fleet and marine-related businesses, enhance public access to the waterfront and the water, link economic development in the Harbor to the Village, and create a more vibrant Harbor”2. While the Town remains home to an active fishing fleet, it is primarily a residential community. The main highways include State routes 3A and 228, with connecting access to Route 3, the primary north-south highway on the South Shore. The Massachusetts Bay Transportation Authority (MBTA) provides easy access to Boston through a commuter rail station in Cohasset, which is complemented with the Town’s first transit-oriented development, Old Colony Square. Boston can also be reached through a subway station in 1 Cohasset Municipal Harbor Plan 2019 DRAFT: Review Copy November 2019, accessed January 8, https://www.cohassetma.org/DocumentCenter/View/1925/Cohasset-Municipal-Harbor-Plan---November-2019-Draft, p 23. 2 Cohasset Municipal Harbor Plan 2019 DRAFT: Review Copy November 2019, p 8. | vii Back to Table of Contents Braintree, and a commuter boat service in Hingham. Logan International Airport, which can be reached via all three MBTA mass transit options, is approximately 22 miles away by car. The Town operates under an Open Town Meeting form of government, which is vested with all legislative and budgetary approval authority. A five-member Cohasset Select Board (CSB) is responsible for general policy implementation and appoints a Town Manager who directs all day-to-day governmental operations, other than schools, as Chief Administrative and Chief Financial Officer. A five-member School Committee oversees a K-12 school system and appoints a full-time Superintendent. Elected Water and Sewer boards oversee the water and sewer enterprise funds, respectively. General governmental services provided within the Town’s boundaries include police and fire protection, collection and treatment of sewage, water distribution, public works (including roads, cemeteries, and tree and park maintenance), harbor management, recreation, health, veteran’s services, aging support services, and a public library. The water and sewer enterprise funds are self-supporting. The Town also maintains a solid waste recycling and transfer station. COHASSET AS PART OF NORFOLK COUNTY | viii Back to Table of Contents COHASSET | ix Back to Table of Contents General Incorporated: 1770 Total Area: 31.5 sq. miles County: Norfolk Land Area: 9.9 sq. miles Coordinates: 42°14'34"N 70°48'9"W Water Area: 21.6 sq. miles Highest Elevation: 188 feet (Scituate Hill) Total Roadways: 53 miles Bond Rating: AAA (since 2016) Private Roadways: 12 miles Demographics 2020 Population3: 7,955 2020 Labor Force4: 4,225 2020 Voters3: 6,392 2020 Unemployment4: 5.5% 2020 State Unemployment4: 7.3% 2019 Median Age5: 44.0 2019 Up to 19 years5: 2,540 2019 Average Household income:6: $224,019 2019 20 to 39 years5: 1,095 2019 Median Household income6: $145,679 2019 40 to 59 years5: 2,740 2019 Per Capita Income6: $82,112 2019 60+ years5: 2,109 Housing 2019 Housing units7: 3,505 2019 Built since 20147: 62 2019 1-unit7: 2,976 2019 Built before 19407: 1,261 2019 2 or more-units7: 529 FY21 Taxes Total Assessed Value (Recap): $ 3,174,107,979 Parcels (LA-4): 3,335 Tax Rate per thousand (Recap): $ 13.04 2020 Vehicles: 8,951 Operating Budget including enterprise funds (Budget): $ 53,213,410 Residential properties (LA-5): 93.09% of total assessed value Commercial properties (LA-5): 5.99% of total assessed value Industrial properties (LA-5): 0.05% of total assessed value Personal Property (LA-5): 0.88% of total assessed value Average Single Family Home Value8: $1,030,255 Average Single Family Tax Bill8: $ 13,435 Median Single Family Home Value8: $ 815,600 Median Single Family Tax Bill8: $ 10,635 3 Cohasset Town Clerk, email message to Cohasset Treasurer, February 10, 2021. 4 Commonwealth of Massachusetts, accessed April 9, 2021, https://www.mass.gov/find-unemployment-rates, (December 2020) 5 U.S. Census. “2019: ACS 5-Year Estimates Subject Tables - Age and Sex), accessed April 9, 2021, https://data.census.gov/cedsci/table?q=cohasset,%20ma%20median%20age&tid=ACSST5Y2019.S0101&hidePreview=false 6 U.S. Census. “2019: ACS 5-Year Estimates Data Profiles - Selected Economic Characteristics”, accessed April 9, 2021, https://data.census.gov/cedsci/table?q=cohasset,%20ma%20economic%20characteristics&tid=ACSDP5Y2019.DP03&hidePr eview=false 7 U.S. Census. “2019: ACS 5-Year Estimates Data Profiles - Selected Housing Characteristics”, accessed April 9, 2021, https://data.census.gov/cedsci/table?q=cohasset,%20ma%20selected%20housing%20characteristics&tid=ACSDP5Y2019.D P 04&hidePreview=false 8 Cohasset Director of Assessing, email message to Cohasset Treasurer, February 10, 2021. | 14 Back to Table of Contents BUDGET SUMMARIES | 15 Back to Table of Contents COHASSET SELECT BOARD BUDGET MESSAGE | 16 Back to Table of Contents | 17 Back to Table of Contents | 18 Back to Table of Contents COHASSET STRATEGIC GOALS FY 2021 Introduction – FY 21 Process The Cohasset Select Board annually adopts a set of high-level goals, which often includes goals that span multiple years, in July at the beginning of each new fiscal year. The adopted goals are then shared with the management team to build specific objectives applicable to each goal. The Select Board then reviews the specific objectives, modifies them as needed, and adopts the entire package for implementation during the fiscal year. The goals are reviewed at least quarterly in public session, with a final report taking place in June, just prior to the end of the fiscal year. The Board then assesses progress in advance of their next goal-setting session in July. Over the past several years the Town has adopted a Master Plan, a Harbor Plan, an Open Space and Recreation Plan, and an Affordable Housing Production Plan. A Master Plan Implementation Committee has been created to work with the Town’s Planning Department to harmonize and prioritize the dozens of goals and specific objectives contained in these plans. The Select Board then takes input from the MPIC as it sets the top priority goals for the coming fiscal year. For example, in the FY21 Action Plan outlined below, the Elm Street Corridor was a major element identified in both the Master and Harbor Plans, and the MPIC recommended that the Select Board make this area a priority. Elm Street links the village business district and the Harbor, and is also the site of the Cohasset Police and Fire Departments, the Cohasset Sewer Plant, and major public infrastructure. Each Town Department is tasked with aligning relevant aspects of their operations to the Select Board’s adopted goals. In the Departmental Summary section of this document, individual projects/goals/priorities that tie back to the annual goals are noted by a “G #1,” “G #2,” or “G #3” after each applicable item. The FY 21 Action Plan • Goal #1 – Community Health o The Select Board will take concrete steps to create and support policies and practices that foster all facets of a healthy community • Public Health • Affordable Housing • Economic Vitality • Response to Addiction, Mental Health, and Substance Abuse Issues • Community Engagement • Inclusion & Diversity • Open and Accessible Government • Goal #2 – Capital Infrastructure o Commit to advancing discussion on identified capital infrastructure projects; including Elm Street Corridor, Intermunicipal Water & Sewer, Town Hall Renovation | 19 Back to Table of Contents • Goal #3 – Financial Stability o To actively review, evaluate and assess Town finances challenged by the current economic climate | 20 Back to Table of Contents TOWN MANAGER BUDGET SUMMARY Introduction Work on the FY22 budget has proceeded as optimism on both community and economic health begins to rebound after an unforgettable year of pandemic-driven disruption to all aspects of life. Cohasset has remained fiscally stable in spite of challenging headwinds, providing a foundation for critical services from education to public safety to community health. The FY22 budget continues support for these essential services, including the alternate ways many of them are now provided. The budget also provides some “catch up” capital funding for key infrastructure and equipment, as well as ongoing support for strategic goals established by the Cohasset Select Board and informed by a suite of community-created planning documents. This document, the fifth presented in this comprehensive format, presents a detailed look at the proposed FY22 Operating and Capital budgets, as well as information on individual departments, the Town’s debt, adopted financial policies, and a glossary of financial terms. The FY21 document received the Government Finance Officers Association Budget Award, the second time Cohasset has been so recognized. I would like to thank the entire Town Management Team for their hard work in crafting this document and offer a special thanks to Finance Director Don Piatt and Treasurer-Collector Paula Linhares for all their work on this document. This year’s package integrates the Select Board’s annual strategic goals, as well as performance tracking measures for a variety of Town Departments. We hope these additions will make what was already a comprehensive look at the Town’s Budget an even more informative look at how funds are spent in specific, targeted ways to support community goals, objectives, and values. For budgets are both business plans and value statements. All of us involved in the creation of this document hope it helps every resident better understand the proposed governmental spending plan for FY22, the services provided, programs offered, and staff and material resources supported. And most importantly that the FY22 Budget provides a strong expression of Cohasset’s community values, particularly in these challenging times. FY22 Highlights and Trends The Town operating budget contains two distinct parts: the General Fund, which includes the Schools, Town Departments, and shared expenses such as debt payments, employee benefits, and common services; and the Water and Sewer Enterprise Funds, which represent the operations of the water and sewer departments, respectively. The General Fund is supported by a combination of revenue, such as property taxes, local receipts (which includes building permits and motor vehicle excise taxes), and state aid. The Enterprise Funds are supported by fees paid by customers receiving water and sewer services; property taxes do not support the operations of either the Water or Sewer Departments. The proposed FY22 General Fund budget is $50,463,142. The single largest revenue component of the General Fund is local property taxes, of which roughly 93% represent residential property and 7% commercial and personal property. The single largest service | 21 Back to Table of Contents supported by the General Fund is Education. The Charts which follow highlight the main revenue and expense categories in the General Fund. | 22 Back to Table of Contents The narrative which follows later in this document describes in greater detail the programs and services supported by this budget. With a strong emphasis on stability during these challenging times, the budget is designed to maintain existing services across the board, from schools to public safety to community services. Key Revenues Property taxes are capped at an annual increase of no more than 2.5%, plus an annual amount which represents new growth. New growth includes both new buildings built on previously open land, as well as the value of both new additions to existing structures and new structures built to replace previously existing structures. New growth has provided an important component of available annual revenue over the past decade as the following chart shows: | 23 Back to Table of Contents In FY22 new growth is projected to add $450,000 to the property tax levy. After three exceptionally strong years, which included the buildouts of the Toll Brothers and Cook Estates projects, new growth revenue fell significantly in FY20 and has remained flat for the past two years. While there is an indication that these trends may improve as the local real estate market heats up, the budget is based on the more conservative, supportable trends shown in the chart. As property taxes represent more than 80% of Town revenue, modest increases in the tax base reflected in new growth figures have provided the budgetary cushion to support enhanced programs and services for the School Department, as well as to address increases in employee benefit costs. The leveling-off of this revenue source will place constraints on the flexibility of future budgets. The single largest component of local receipt revenue is the Motor Vehicle excise tax. A revenue highly dependent on the economy, excise taxes are expected to fall as a result of the pandemic’s impact on both vehicle purchasing and production, and continue at a lower level for the immediate future. | 24 Back to Table of Contents State aid has historically increased only modestly in recent years, and the pandemic’s impact on State revenue has placed significant pressure on the State’s budget. With the State currently committed to maintain local aid for Education, known as Chapter 70, Cohasset is not expected to see any noticeable increases in this revenue. The other primary component of State Aid, known as Unrestricted General Government Aid, is also expected to remain flat for the time being. | 25 Back to Table of Contents Local revenues such as building permit fees and local meals taxes are also expected to remain flat for the coming year. Key Expenses Local government is a service delivery business, and those services are primarily provided by Town staff. Whether they teach or support students in a classroom, patrol the highways, respond to fires, maintain the roads, or perform one of the myriad tasks that support the delivery of these and many other services, staff are both the most important resource and single largest expense in the operating budget. In addition to salaries and benefits, maintaining safe places to work, acquiring the proper tools and equipment, and providing up-to-date training for skill and safety are all part of the expenses required to recruit and retain a high-quality workforce. The COVID-19 crisis underscored just how critical investments in staff, infrastructure, and equipment actually are to successful operations. The Town’s investments in IT infrastructure and staffing made possible the Cohasset School’s e-learning programs, the ability of staff to work remotely on permits, payments, and responding to public inquiries, and the entire shift from all in-person to all-remote meetings for the dozens of boards and committees which make Cohasset run. Investments in science room sterilizing equipment at the Middle and High Schools allowed the Police and Fire Departments to stretch the lifespan of certain personal protective equipment. Message boards acquired with grants flashed updates on health news and safety messages. Willcutt Commons, just five years old, went from hosting in-person lunches and programs for seniors to becoming the home base for a meal delivery system and a fully on- line world of activities for seniors stuck at home. Years of cooperative work with the Town’s insurance partnership, MIIA (the Massachusetts Interlocal Insurance Association), helped bring health care expenses under control in a way | 26 Back to Table of Contents that helped ease pandemic budgetary impacts for both the operating budget and individual employees family budgets as well. The FY22 budget for health care expenses is actually lower than that in FY21, with hopes that future increases can continue to be at least partially offset by employee wellness programs and ongoing active management of insurance options. The Town has long been actively working to contain health care expenses in partnership with MIIA. For more information on those efforts, please see Health Insurance Cost Containment in the Appendix. The retiree side of health insurance represents a long-term liability known as Other Post- Employment Benefits, or OPEB. Over the past nine years, the Town has set aside approximately $5.1 million in reserves to pay for these future expenses (see chart below), as well as making significant changes to retiree medical coverage and contribution levels to mitigate even more of these costs. | 27 Back to Table of Contents This past year the Select Board adopted a long-term funding strategy prepared by the Post- Employment Benefits (PEB) committee, making Cohasset one of the few communities in Massachusetts with an OPEB funding plan. These efforts will help ensure that a healthy balance is maintained between the promises made to current and retired employees and the impact on taxpayers and the delivery of services. The policy can be reviewed in the Appendix of this report. Other Post-Employment Benefits Liability Trust Policy The other principal retiree benefit – the pension system – is also a long-term financial challenge. Cohasset is part of the Norfolk County Retirement System, and pays into the plan for both future retirees, and to make up for a substantial underfunded liability created by prior plan management. As the chart below shows, pension costs have more than doubled over the past 10 years. | 28 Back to Table of Contents Until the unfunded pension liability is fully paid in 2032, the Town will need to maintain a close watch on stock market volatility and the management of existing pension resources. The Town will continue to engage Norfolk County to improve its management of the pension system, and to explore any available alternatives to smooth out future expenses. Fiscal Policies – The foundation of a strong budget The Town’s achievement of its first AAA bond rating in February of 2016 was tied to Cohasset’s adopting, maintaining, building upon and following a series of financial management policies which date back to 2012. As the Financial Policy section of this document details, Cohasset has adopted a series of comprehensive guiding principles which cover things from debt management to fraud risk assessment. These policies guide the annual adoption of the budget as well. As a best practice, the annual budget is designed to generate an undesignated fund balance of between 3-4%. This ‘cushion’ is critical to a public sector budget as governments do not have the flexibility to make significant changes to either revenue or most expenses during a fiscal year. As the chart below shows, the Town has been on or close to target for the past six years (with the FY16 increase due primarily to one-time revenues, and the FY 20 bump due to both offset expenses and one-time emergency assistance grants related to the pandemic). Adhering to these policies brought Town reserves up to its goal level in 2017, and they have remained at or near that level ever since. | 29 Back to Table of Contents Strong reserves allow the Town to self-fund bond advances, pay cash for numerous smaller capital projects, and maintain a strong cash flow. It also protects the Town’s AAA bond rating, which will provide lower interest costs for major capital projects the Town will address in future years. Conclusion The Fiscal Year 2022 spending plan represents an ongoing commitment to maintain strong service delivery for all Town residents, despite the economic and other challenges created by the COVID-19 public health crisis. Crafted over many months in a collaborative effort of staff and the Town’s elected leadership and volunteers, the FY22 Budget supports a first-class educational system, a robust public safety system, a commitment of resources for every Cohasset resident that wants to age-in-place in their own home, and much more. My thanks again to all who have participated in this ongoing effort to make this budget a faithful reflection of Cohasset’s community values. And my special thanks to all the Town employees who stepped up during the COVID-19 pandemic to keep Cohasset safe and to continue the delivery of high-quality services despite the many challenges. The exemplary job done by staff and residents alike is perhaps the best expression of community values this budget plan supports. My thanks to all. | 30 Back to Table of Contents BALANCED BUDGET EXECUTIVE SUMMARY | 31 Back to Table of Contents REVENUE BUDGET SUMMARY Levy Limit Calculation FY20 ACTUAL FY21 BUDGET FY22 BUDGET $ Change % Change Prior year levy limit - 38,824,230 40,255,015 1,430,785 3.69% Add 2.5% Increase - 970,606 1,006,375 35,769 3.69% Add New Growth - 460,179 450,000 (10,179) -2.21% Add Debt Exclusion-Straits Pond Sewer - 92,300 - (92,300) -100.00% Add Debt Exclusion-Central Sewer - 165,872 - (165,872) -100.00% Add Debt Exclusion-School Renovation - 889,563 840,663 (48,900) -5.50% Add Debt Exclusion-School Planning - 5,600 5,400 (200) -3.57% Excess Levy Capacity - (17,982) - 17,982 -100.00% Total Levy 39,987,136 41,390,368 42,557,453 1,167,085 2.82% REVENUES State Aid/Cherry Sheet 3,433,686 3,481,977 3,431,136 (50,841) -1.46% Local Receipts 4,385,132 3,388,619 3,267,838 (120,781) -3.56% Hotel/Meals 254,647 154,239 154,239 - 0.00% Federal Revenue Passed Through State 48,100 - - - 0.00% Free Cash Appropriated - 165,000 310,450 145,450 100.00% Transfer from Pension Reserve Fund - 200,000 150,000 (50,000) 100.00% Transfer from Enterprise Funds for Indirect Costs 212,744 221,036 224,843 3,807 1.72% Transfer from Capital Stabilization(debt service)396,252 205,252 205,562 310 0.15% Transfer from Waterways Fund 15,000 - - - 0.00% Transfer from Special Revenue (close out funds)27,988 - - - 0.00% Transfer from Community Preservation Fund(debt)23,093 21,884 21,284 (600) -2.74% Transfer from Title V Betterments(debt)75,000 75,000 75,000 - 0.00% Transfer from MSBA Surplus(debt)65,337 65,337 65,337 - 0.00% TOTAL GENERAL FUND REVENUES 48,924,115 49,368,712 50,463,142 1,094,430 2.22% FY22 GENERAL FUND REVENUE SUMMARY | 32 Back to Table of Contents REVENUE PIE CHART TAX LEVY $42,557,453 84% LOCAL RECEIPTS $3,422,077 7% STATE AID $3,431,136 7% OTHER AVAILABLE FUNDS $1,052,476 2% TAX LEVY LOCAL RECEIPTS STATE AID OTHER AVAILABLE FUNDS Fiscal Year 2022 Revenue | 33 Back to Table of Contents EXPENDITURE BUDGET SUMMARY DEPARTMENT FY20 ACTUAL FY21 BUDGET FY22 RECOMMENDED $ Change % Change ADMINISTRATIVE SERVICES TOWN MODERATOR - 500 500 - 0.00% BOARD OF SELECTMEN 116,218 124,600 124,600 - 0.00% TOWN MANAGER 286,611 363,660 394,226 30,566 8.41% HUMAN RESOURCE MANAGEMENT 208,867 210,023 218,326 8,303 3.95% ADVISORY COMMITTEE 180 360 360 - 0.00% RESERVE FUND - 238,772 243,547 4,775 2.00% DIRECTOR OF FINANCE 241,810 250,704 265,648 14,944 5.96% BOARD OF ASSESSORS 227,134 230,254 240,469 10,215 4.44% TREASURER/COLLECTOR 342,189 357,059 371,484 14,425 4.04% LEGAL SERVICES 169,448 150,000 150,000 - 0.00% CHIEF TECHNOLOGY OFFICE 497,153 608,594 612,476 3,882 0.64% TOWN TECHNOLOGY 111,530 147,970 150,885 2,915 1.97% TOWN CLERK 173,852 190,417 185,321 (5,096) -2.68% PERMITS & INSPECTIONS 290,447 287,364 298,676 11,312 3.94% UNCLASSIFIED 408,743 418,000 434,000 16,000 3.83% ADMINISTRATIVE TOTAL 3,074,183 3,578,277 3,690,518 112,241 3.14% PUBLIC SAFETY POLICE 2,882,625 2,781,531 2,880,933 99,402 3.57% FIRE 2,406,789 2,700,500 2,806,373 105,873 3.92% BUILDING COMMISSIONER 144,827 160,900 149,267 (11,633) -7.23% EMERGENCY MANAGEMENT 25,662 41,200 41,200 - 0.00% HARBORMASTER 137,211 124,065 125,185 1,120 0.90% SHELLFISH CONSTABLE 475 475 475 - 0.00% PUBLIC SAFETY TOTAL 5,597,589 5,808,671 6,003,433 194,762 3.35% EDUCATION SERVICES COHASSET SCHOOLS 20,009,972 20,960,856 21,684,431 723,575 3.45% SCHOOL SUPPORT OFFICER 71,846 79,197 81,177 1,980 2.50% SOUTH SHORE VOCATIONAL 55,649 144,719 127,071 (17,648) -12.19% WJC: INTERFACE 12,500 12,500 16,000 3,500 28.00% EDUCATION SERVICES TOTAL 20,149,967 21,197,272 21,908,679 707,907 3.34% PUBLIC WORKS/FACILITIES DEPT OF PUBLIC WORKS 1,465,519 1,468,596 1,567,507 98,911 6.74% SNOW & ICE REMOVAL 100,179 125,000 127,000 2,000 1.60% STREET LIGHTING 93,204 50,500 50,500 - 0.00% TRANSFER STATION 464,484 541,318 553,836 12,518 2.31% FACILITIES MANAGEMENT 972,101 1,081,267 1,106,126 24,859 2.30% PUBLIC WORKS/FACILITIES TOTAL 3,095,486 3,266,681 3,404,969 138,288 4.23% FY22 GENERAL FUND EXPENDITURE SUMMARY | 34 Back to Table of Contents DEPARTMENT FY20 ACTUAL FY21 BUDGET FY22 RECOMMENDED $ Change % Change HEALTH & WELFARE BOARD OF HEALTH 167,385 186,271 213,860 27,589 14.81% ELDER AFFAIRS 295,710 328,509 328,509 - 0.00% VETERANS SERVICES 87,643 129,864 114,864 (15,000) -11.55% HEALTH & WELFARE TOTAL 550,739 644,644 657,233 12,589 1.95% CULTURE & RECREATION LIBRARY 684,616 723,510 744,848 21,338 2.95% RECREATION 136,782 140,025 143,008 2,983 2.13% COMMON HISTORICAL COMMISSION 470 500 500 - 0.00% HISTORICAL PRESERVATION 600 600 600 - 0.00% CULTURE & RECREATION TOTAL 822,468 864,635 888,956 24,321 2.81% DEBT SERVICE DEBT SERVICE 2,346,048 1,927,367 1,322,986 (604,381) -31.36% DEBT SERVICE TOTAL 2,346,048 1,927,367 1,322,986 (604,381) -31.36% BENEFITS & INSURANCE PENSION ASSESSMENT 2,455,248 2,636,498 3,196,405 559,907 21.24% WORKERS COMPENSATION 173,936 208,292 185,707 (22,585) -10.84% UNEMPLOYMENT 2,401 5,000 5,000 - 0.00% HEALTH INSURANCE 4,915,458 5,433,859 5,362,081 (71,778) -1.32% LIFE INSURANCE 8,274 10,542 10,753 211 2.00% MEDICARE TAX 361,951 372,462 381,774 9,312 2.50% PROPERTY & LIABILITY INSURANCE 368,773 410,211 444,987 34,776 8.48% BENEFITS & INSURANCE TOTAL 8,286,042 9,076,864 9,586,707 509,843 5.62% ARTICLES & ONE-TIME COSTS FUNDED BY TAX LEVY Public Roads Repair - - - - 0.00% 250th Committee Appropriation 25,705 - - - 0.00% Contract Settlements 26,299 - - - 0.00% ARTICLES & ONE-TIME COSTS 52,004 - - - 0.00% FY22 GENERAL FUND EXPENDITURE SUMMARY (cont.) | 35 Back to Table of Contents DEPARTMENT FY20 ACTUAL FY21 BUDGET FY22 RECOMMENDED $ Change % Change STABILIZATION FUND CONTRIBUTIONS Capital Stabilization Fund 2,124,026 1,996,060 1,996,060 - 0.00% Stabilization Fund 150,000 - - - 0.00% Special Education Stabilization Fund 50,000 - - - 0.00% OPEB Trust 500,000 165,000 180,450 15,450 9.36% STABILIZATION FUND CONTRIBUTIONS TOTAL 2,824,026 2,161,060 2,176,510 15,450 0.71% NON-APPROPRIATED AMOUNTS STATE ASSESSMENTS 560,848 638,467 582,844 (55,623) -8.71% OVERLAY RESERVE 195,378 192,018 225,000 32,982 17.18% CHERRY SHEET OFFSETS 12,767 12,756 15,307 2,551 20.00% NON-APPROPRIATED AMOUNTS TOTAL 768,993 843,241 823,151 (20,090) -2.38% GROSS TOTAL TOWN 47,567,545 49,368,712 50,463,142 1,094,430 2.22% FY22 GENERAL FUND EXPENDITURE SUMMARY (cont.) SEWER ENTERPRISE FUND (indirect costs included in General Fund Budget)2,823,268 2,335,260 2,338,693 3,433 0.15% WATER ENTERPRISE FUND (indirect costs included in General Fund Budget)4,903,483 4,875,737 5,241,354 365,617 7.50% FY22 ENTERPRISE FUNDS OPERATING BUDGETS | 36 Back to Table of Contents EXPENDITURE PIE CHART | 37 Back to Table of Contents FIVE YEAR FORECAST The Town Manager Act requires the Town Manager to annually prepare a financial forecast of Town revenue, expenditures and the general condition of the Town. A forecast of projected revenues and expenditures is a useful management and policy making tool that enables a municipality to evaluate and make smart policy choices. A forecast can serve as an early warning system to detect future gaps between revenues and expenditures but does not insulate a community from potential surprises or emergencies, but it does allow the administration to plan for, consider and correct potential issues. It is important to note that forecasts are early projections and should not be relied on by any resident, committee or commission. The Town forecasts for five years at a time, by using educated estimates based on past expenditures, revenues and the expertise of staff. The following schedule presents the Town’s five year forecast for fiscal year 2022 through 2026: | 38 Back to Table of Contents TOWN OF COHASSET FORECAST 5 YEAR ESTIMATES OF REVENUE VS. EXPENSES 3/29/2021 RECAP FY21 FY22 FY23 FY24 FY25 FY26 LEVY Prior year 38,824,230 40,255,015 41,711,390 43,204,175 44,734,279 46,302,636 2.5% Increase 970,606 1,006,375 1,042,785 1,080,104 1,118,357 1,157,566 New Growth 460,179 450,000 450,000 450,000 450,000 450,000 Debt Exclusion 1,153,335 846,063 806,638 761,888 - - Excess Levy Capacity (17,982) - - Total Levy 41,390,368$ 42,557,453$ 44,010,813$ 45,496,167$ 46,302,636$ 47,910,202$ REVENUES(and offsets to operational expenses) State Aid/Cherry Sheet 3,481,977 3,431,136 3,431,136 3,431,136 3,431,136 3,431,136 Local Receipts 3,542,858 3,422,077 3,422,077 3,422,077 3,422,077 3,422,077 Transfer from Enterprise Funds for Indirect Costs 221,036 224,843 230,464 236,226 242,131 248,184 Total Revenues 7,245,871$ 7,078,056$ 7,083,677$ 7,089,439$ 7,100,344$ 7,106,397$ Other Financing Sources/One-time receipts Free Cash - OPEB 165,000 180,450 196,364 - - - Free Cash - PENSION - 130,000 140,000 - - - Transfer from Pension Stabilization Fund 200,000 150,000 - - - - Transfer from Capital Stabilization(debt service)205,252 205,562 202,812 153,965 153,965 153,965 Transfer from CPC 21,884 21,284 21,884 21,884 21,884 21,884 Transfer from Title V Betterments 75,000 75,000 75,000 75,000 75,000 75,000 Transfer from MSBA Surplus 65,337 65,337 65,337 65,337 - - Total Other Financing Sources/One-time receipts 732,473$ 827,633$ 701,397$ 316,186$ 250,849$ 250,849$ Total Levy/Revenue/Other Financing Sources 49,368,712$ 50,463,142$ 51,795,887$ 52,901,792$ 53,653,829$ 55,267,448$ OTHER AMOUNTS TO BE RAISED Cherry Sheet Offsets 12,756 15,307 15,307 15,307 15,307 15,307 State & County Assessments 638,467 582,844 582,844 582,844 582,844 582,844 Overlay 192,016 225,000 225,000 225,000 225,000 225,000 Total Other Amounts to be raised 843,239$ 823,151$ 823,151$ 823,151$ 823,151$ 823,151$ TRANSFERS TO OTHER FUNDS Transfer to Capital Stabilization 1,996,060 1,996,060 2,008,950 2,014,950 2,058,662 2,082,226 Transfer Stabilization Fund - - 50,000 50,000 50,000 50,000 OPEB 165,000 180,450 196,364 212,754 229,637 350,000 Total Transfers to Other Funds 2,161,060$ 2,176,510$ 2,255,314$ 2,277,704$ 2,338,299$ 2,482,226$ Facilities Department Custodian Staff 573,436 584,905 596,603 608,535 620,705 633,120 Facilities Staff 497,917 507,876 518,033 528,394 538,962 549,741 Total Facilities Expenditures 1,071,353$ 1,092,780$ 1,114,636$ 1,136,928$ 1,159,667$ 1,182,860$ SHARED BUDGET DETAILS 124 Human Resources (town-wide)210,023 218,326 223,784 229,379 235,113 240,991 125 School Support Officer (town-wide)79,197 81,177 83,206 85,286 87,418 89,603 132 Reserve Fund 238,772 243,547 248,418 253,386 258,454 263,623 155 Chief Information Office (town-wide)608,594 612,476 627,788 643,483 659,570 676,059 945 Risk Management 410,211 444,987 467,236 490,598 515,128 540,884 390 So Shore Vo Tech 144,719 127,071 130,248 133,504 136,842 140,263 391 WJC: Interface 12,500 16,000 16,000 16,000 16,000 16,000 700 Debt & Interest 708,695 411,586 398,696 392,696 348,984 325,420 700 Debt & Interest Excluded 1,218,672 911,400 871,975 827,225 - - 911 Norfolk County Pension 2,636,498 3,196,405 3,516,046 3,867,651 4,254,416 4,679,858 912 Workers' Compensation 208,292 185,707 194,992 204,742 214,979 225,728 914 Health Insurance 5,433,859 5,362,081 5,814,229 6,163,083 6,532,868 6,924,840 915 Life Insurance 10,542 10,753 10,968 11,187 11,411 11,639 916 Medicare Taxes 372,462 381,774 391,318 401,101 411,129 421,407 Total Shared Budgets 12,293,036$ 12,203,290$ 12,994,904$ 13,719,321$ 13,682,312$ 14,556,315$ Total All Expenditures 16,368,688$ 16,295,731$ 17,188,004$ 17,957,105$ 18,003,429$ 19,044,552$ Available Revenue 33,000,024$ 34,167,411$ 34,607,883$ 34,944,687$ 35,650,400$ 36,222,895$ Net Change Y/Y 1,004,066$ 1,167,387$ 440,472$ 336,804$ 705,713$ 572,496$ % Change Y/Y 3.04%3.42%1.27%0.96%1.98%1.58% School Share of 61% New Revenue 612,480$ 712,106$ 268,688$ 205,451$ 430,485$ 349,222$ Town Share of 39% New Revenue 391,586$ 455,281$ 171,784$ 131,354$ 275,228$ 223,273$ School Budget as Recommended 20,387,421$ 21,099,527$ 21,368,215$ 21,573,666$ 22,004,151$ 22,353,373$ Town Budget as Recommended 12,612,603$ 13,067,884$ 13,239,668$ 13,371,022$ 13,646,250$ 13,869,523$ 33,000,024$ 34,167,411$ 34,607,883$ 34,944,688$ 35,650,401$ 36,222,896$ | 39 Back to Table of Contents GENERAL ADMINISTRATION | 40 Back to Table of Contents PERSONNEL SUMMARY NOTE: 0.75 Full Time Equivalent (FTE) proposed for FY22 (>19 hours/week). Budgeted Personnel > 19 hours per week Department FY2020 FY2021 Proposed FY2022 Town Manager Total 3 2 2 Human Resources Total 2 2 2 School Resource Officer Total 1 1 1 Finance Total 2 2 2 Assessors Total 3 3 3 Treasurer/Collector Total 4 4 4 Chief Technology Office Total 2 2 2 Town Clerk Total 2 2 2 Permits & Inspections Total 4 5 5 Police Total 19 19 19 Fire Total 26 26 26 Building Total 1 1 1 Harbormaster Total 1 1 1 DPW/Highway Total 16 16 16 DPW/Transfer Station Total 3 3.5 3.5 Facilities Total 6.48 6.48 6.48 Board of Health Total 1.86 1.86 2 Elder Affairs Total 3.91 3.91 3.91 Library Total 8.46 9.34 9.34 Recreation Total 2 2 2 Grand Total 111.71 113.09 113.23 Increase(Decrease)over prior year 1.38 0.14 | 41 Back to Table of Contents GENERAL GOVERNMENT Town Manager Mission Statement The Town Manager is the Chief Administrative officer of the Town, and is responsible for managing the day-to-day operations of municipal government as outlined in the Town Manager Act and Town Bylaws. This includes responsibility for the preparation and management of the annual Town budget as Chief Financial Officer, the appointment and management of all managers and employees, and the purchasing of all goods and services as Chief Procurement Officer. The Town Manager also works closely with the Select Board to develop and implement goals and policies for efficient and effective administration of Town government. Programs and Services Boards and Committees The Town Manager works with all Town Boards and Committees to ensure the efficient and effective operation of government, providing primary support for the Select Board and regular partnership with the Advisory Committee, the Capital Budget Committee, and the Master Plan Implementation Committee and its working groups. Prior Year Major Accomplishments 1. Managing the emergency response to the COVID-19 pandemic, including transition of services to digital platforms, communicating critical health and safety information to the community, and implementing entirely new work plans for staff across all departments 2. Maintaining a solid financial position during the pandemic-induced economic slowdown, including regular reporting to key boards and committees, managing federal emergency relief funds, and retaining the Town’s AAA rating (G #3) 3. Hiring a new Director of Planning, Permits & Inspections, and transitioning the Facilities Department leadership team with the promotion of the Assistant Director to the Director post and the successful hiring of a new Assistant Director Town Manager • Oversight of day-to-day operations as Chief Administrative Officer • Preparation of the annual Town operating and capital budgets • Preparation of the warrant for all Town Meetings • Appointment and removal of all employees • Coordination of long range planning activities among boards, commissions and committees • Administration of the Town bylaws and other general and special laws • Maintenance of Town property • Management of litigation • Negotiation of Collective Bargaining Agreements • Procurement of goods and services • Support for the Cohasset Select Board • Management of relationships with other municipal neighbors and other levels of government | 42 Back to Table of Contents 4. Supporting the work of the Master Plan Implementation Committee, particularly in regard to the Elm Street Corridor (G #2) and the creation of an Economic Development Task Force (G #1) 5. Expanding use of Social and Traditional Media (including the creation of a regular program on Cohasset 143TV called “Cohasset Common”) to communicate both pandemic-related updates as well as information on governmental operations and community news (G #1) 6. Winning grant support for and installing eight new electrical auto charging stations across the community and new green HVAC technology in the schools 7. Accepting the Town’s 7th consecutive GFOA award for excellence in financial statement presentation for the FY20 Comprehensive Annual Financial Report and its 2nd consecutive GFOA award for Budget Presentation. (G #3) Goals for Coming Year 1. Closely monitor the Town’s finances and collaborate with Boards and Committees to maintain strong, high quality services and a stable financial foundation (G #3) 2. Support the work of the Town Hall Building Committee to bring a completed, fully bid project to Town Meeting for final approval (G #2) 3. Partner with community organizations to celebrate Cohasset’s diversity through resident- driven educational and social programs and events (G #1) 4. Actively pursue grant funding for critical projects around Cohasset Harbor, the reconstruction of the Elm Street Corridor, and to address sewer needs (G #2) 5. Collaborate with staff, residents and students on the development and opening of a community-based teen center (G #1) 6. Seek state and federal support for critical infrastructure work, including water and sewer upgrades, improved pedestrian and bicycle access to local roadways, green energy upgrades throughout Town facilities, and for climate and environmental resiliency (G #1 & G #2) 7. Work with the Affordable Housing Trust to implement the Town’s Housing Production Plan, expanding the number of qualifying affordable housing units in Cohasset (G #1) Changes in Budget, Goals and Objectives Managing through an unprecedented public health pandemic has placed a premium on flexibility, collaboration, and fresh approaches to service delivery across every department and including every member of the staff. Whether it involves supporting the extensive network of boards and committees which make the Town run, to adapting every workplace to meet new safety protocols, to keeping the staff and community collaborating and communicating in a predominately on-line world rather than the historic small-town, in- person style, the year ahead will contain many of the challenges of the current year. While the operating budget is expected to remain tight, significant investments in capital infrastructure and equipment will be high priorities in FY22. Investments in staff development and training will also be a top priority, as the Town adapts to both a changed world of service delivery, as well as recent and expected retirements in the leadership team. We look forward to tackling the challenges of the new year much as the old, as a united, tested and collaborative team of professionals working closely with an engaged, committed and highly talented group of residents that populate Cohasset’s boards and committees. | 43 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED TOWN MANAGER PERSONNEL 259,863 356,660 *379,385 EXPENSES 26,748 7,000 14,841 SUBTOTAL 286,611 363,660 394,226 FULL TIME EQUIVALENTS 3 2 2 | 44 Back to Table of Contents Human Resources Mission Statement Human Resources offers programs & processes that support the quality, efficiency, and effectiveness of Town services by reviewing and improving organizational structures, recruiting and retaining talented and passionate teams, inspiring and encouraging excellent customer service and optimism, and fostering frequent and clear communications. The Cohasset Human Resources Department is tasked with multiple priorities which include ensuring the Town operates within the laws, regulations and policies that govern it as well as developing, implementing and maintaining positive, progressive employee relations policies and programs. On an operational level, HR manages all Family Medical Leaves, Town training, recruiting, employee and labor relations and compensation matters. We support benefits management with the Treasurer Collector’s office. Programs and Services Prior Year Major Accomplishments 1. Member of Emergency Planning Team addressing COVID-19. 2. Hiring of Planning, Permitting and Inspection Director, Assistant Director of Facilities Trainee, Social Worker (grant funded for WC) 3. Managed zoom platform coordination, meeting scheduling, training of users. (G #1) 4. Led task force to re-open Town buildings especially Town Hall. (G #1) 5. Implemented changes to regulations/laws for COVID related illness and absences. 6. Began negotiations of the collective bargaining agreements for Fire, Police Officers and Superior Officers, Library and Town Hall/Clerical 7. Continued successful employee events such as Summer Ice Cream Treat and Service Recognition Event despite COVID 8. Offered activities to lighten the atmosphere as well as to thank employees (jackets) 9. Continued to work with Community Services to address Youth Center objective of Select Board. Human Resources offer the following services to Town leaders and teams: • Organizational Development • Policy Creation and Review • Recruitment • Retention, including Onboarding, Employee Appreciation, Benefits and Compensation Review, Negotiations, and Employee Problem Solving. • Training and Professional Development • Performance Management | 45 Back to Table of Contents Goals for Coming Year 1. Design and Implement New Hire Onboarding Program 2. Prepare for and negotiate collective bargaining agreements (for bargaining units who settled for one-year contracts) 3. Prepare and implement new and/or revised policies. 4. Launch Employee Intranet 5. Review and update non-union compensation ranges. 6. Communicate changes to health insurance offerings (vision) FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED HUMAN RESOURCE MANAGEMENT PERSONNEL 153,565 155,023 157,326 EXPENSES 52,334 55,000 61,000 PRIOR YEAR ENCUMBRANCES 2,968 - - SUBTOTAL 208,867 210,023 218,326 FULL TIME EQUIVALENTS 2 2 2 | 46 Back to Table of Contents Information Technology Mission Statement Information Technology Services (ITS) develops procedures and practices for seamless integration of staff and technologies. ITS develops system standards for purposes of enabling all departments to meet their goals and objectives in an integrated and efficient manner. Cohasset’s network of resources is designed to serve the needs of First Responders, Educational and Municipal departments. ITS primary goals are to support the various departments, boards and committees through technology solutions including supplying Connectivity, ensuring Data Availability, Security awareness and insight to relevant technologies for purposes of meeting each department’s ongoing constituent service delivery objectives. Programs and Services Boards and Committees ITS regularly interacts with all departments, additionally ITS will develop a collaborative ten year strategic plan with Capital Budget, Advisory Board, and interact with other boards or commissions requiring technical resources for the betterment and advancement of strategic goals. Regular support is provided to the following departments, Accounting, Treasure/Collector, Cohasset Select Board, DPW, Facilities, Conservation, Health, Police, Fire, Schools, Veteran Affairs, Water, Waste Water, Harbor Master, Recreation, Council on Aging, Emergency Operations, and Procurement. Additionally, the CIO meets regularly with Regional State and Local government entities to review common regional efforts. Prior Year Major Accomplishments The current FY21 accomplishments and ongoing FY22 activities have been funded via Grants, Capital, and Operational funds. In a year fraught with perils due to the pandemic, the IT Department strived to ensure all departments were successful in offering the services they provide to their constituents. 1. One of the most notable accomplishments was the way business and education delivery was approached through Technology. Solutions, namely Zoom, MS Teams, and Google Meets were all staples in the daily operations performed by staff, boards, and committees Responsibilities • Selection, purchase, implementation and management of the town’s Technology systems and infrastructure • Vetting potential solutions • Reviewing funding requirements • Reviewing the engineering and development associated with Technology adoption • Project management Services • Software Application support • Hardware support • Network support • Technical training • Technology procurement Engineering • Project management • Telephony support • Curriculum support associated with BYOD and the Digital Learning Initiative • Budgeting and Administration of all Technology funding and inventories | 47 Back to Table of Contents across the entire town. With the COVID Pandemic locking down many in-person interactions that occurred in the past, these new collaboration tools allowed Cohasset to maintain a service delivery model that worked. Education and digital curriculum solutions were adopted and the staff and faculty that delivered that education to students, also adapted through support from IT and the Schools Professional Development initiative. (G #1) 2. Healthcare staff, first responders and other critical staff worked tirelessly to ensure their Technology skillset met the demands that the 2020 pandemic had created. (G #1) 3. Electronic Document Management and E-Permitting projects, though pushed to the back burner during the pandemic, these projects were still moved along, albeit at a pace not indicative of past project deployments. 4. Enhanced Security goals in FY21 continued, including Town Wide Two Factor Authentication for staff, as well as other security system enhancements. These included the ongoing MS 365 security project that would eventually allow for better management and mitigation to potential security events through a Central Device Management interface called Intune. Goals for Coming Year The FY22 proposed IT budgets have several initiatives driving this FY22 budget. The budgets are in line with directives for a Level Services budget. The predominant increases in the Central Infrastructure budget are tied to numerous initiatives. The following FY22 department goals build off past and current FY21 goals, which include: 1. 2020/21 Security Initiative – inclusive of adding security services that will aid in reducing the towns digital vulnerabilities as it relates to systems, associated viruses, malware, and other security issues like Ransomware. These threats are tied to email and URL access. Account Spoofing prevention will be addressed as will potential Denial of Service Attacks and Phishing schemes targeting our end users. It’s critical that our systems remain secure, staying up to date with appropriate preventive and proactive measures is required. Identifying the threat landscape and adjusting our security solution to meet those threats is paramount for any organization. (G #1) 2. Backup and Recovery – We continue to review our systems with an eye toward the future security and data integrity goals associated with our constituent data and business systems. Recovery of our data and systems in a timely manner in critical to service delivery. (G #1) 3. Pandemic Management: Continuation of the Town Wide efforts to manage the needs of constituents is paramount. The services and resources deployed over the last twelve months has been significant and is still crucial to Cohasset’s success in FY22. Educational and Business needs are at the forefront of the services we are supporting. The same level of resources being supplied in FY22 as in FY21 is proposed for a Level Service offering. This ensures remote access needs for the public and staff, while ensuring the safety of staff, students and constituents is maintained. (G #1) Along with the Central Infrastructure budget being utilized town wide, the Municipal and School Technology budgets are critical factors to a comprehensive approach to offering these services. The following information provides an overview of the Technology budgets in FY22. The following software solutions have been enhanced, or are new for some departments, these include: | 48 Back to Table of Contents 1. Electronic Permitting – This application suite offers many departments an E-Permitting module that integrates into their department workflow. It allows the departments to shift form a manual paper process methodology to a paperless electronic processing solution. The following departments leverage this solution, Building, Health, Clerk and Fire. Unfortunately, we were not able to roll out the new Planning module in 2020 due to the COVID mitigation task inundating the IT Departments schedule. (G #1) 2. Electronic Document Management (EDM) – This solution is an integral part of the solutions Cohasset will leverage going forward. The new Public Portal developed in FY20 and funded in part through state grants, allows data to be available to the public in a self-serve fashion. This solution continues to mature. Through Backfile Scanning occurring in 2020 for specific document types and the buildout of other E-forms, creating continuity between numerous current and future solutions, Cohasset now has a robust Public Portal with many digital documents available for constituents to search against. This solution also employs two digital backfile scanning carts for departments to use to scan and index their paper documents. (G #1) 3. Communication Solutions – With numerous individual department solutions being launched last year, the most impactful solutions were the solutions tied to remote access and collaboration needs. These new solutions are included in the Expense Budget associated with FY22 to maintain Continuance of Operations during the Pandemic. (G #1) Changes in Budget, Goals and Objectives 1. Experiencing such a challenging year tied to the Pandemic, it has been apparent that the systems, network, and infrastructure Cohasset deployed over the last few years, was in part tied to the success the Town of Cohasset maintained throughout 2020. Adequate Bandwidth, use of VPN’s and other remote access solutions was key to managing services. End User device deployments was critical to supporting end users, and while the Technology Departments redeployment of older devices was used as a stop gap when new units were not available, creating a viable workforce was the ultimate result. 2. Staff across the entire town redefined their roles while obtaining new skillsets to meet the needs of the community. What was once well-defined lines of responsibility and tasks, often tied to individual departments goals, had morphed into a cohesive team approach to make all departments successful in their efforts to maintain services for their constituents. 3. The Information Technology Department has been inspired by the formidable common efforts of each department to offer exemplary services to all Cohasset residents. | 49 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED CHIEF TECHNOLOGY OFFICE PERSONNEL 270,285 269,194 260,476 EXPENSES 201,965 339,400 352,000 PRIOR YEAR ENCUMBRANCES 24,903 - - SUBTOTAL 497,153 608,594 612,476 FULL TIME EQUIVALENTS 2 2 2 FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED TOWN TECHNOLOGY PERSONNEL - - - EXPENSES 100,814 147,970 150,885 PRIOR YEAR ENCUMBRANCES 10,716 - - SUBTOTAL 111,530 147,970 150,885 | 50 Back to Table of Contents Finance/Accounting Mission Statement The Mission of the Finance and Accounting Department is to protect the fiduciary interests of the Town of Cohasset by providing independent, timely oversight of the Town's finances and by ensuring that financial transactions are executed legally, efficiently, and effectively. The Finance and Accounting Department provides the controllership and audit functions for the Town of Cohasset and its departments. It coordinates the financial activities of the Board of Assessors and the Treasurer/collector's offices. Accounting assures that financial transactions are undertaken in accordance with federal, state, and local law, regulation, contract, and policy as well as adherence to generally acceptable accounting principles (GAAP). The Department serves as a barrier to potential fraud or misuse of Cohasset's resources. The Finance and Accounting Department is responsible for maintaining and administering a financial account and management information system that provides accurate, complete, and timely information pertaining to all financial activities of Cohasset's town departments, boards, and commissions. Accounting provides financial information to a wide variety of stakeholders including the Select Board, Town Manager, Town departments, federal, state, and other levels of government along with the citizens of Cohasset. Programs and Services Prior Year Major Accomplishments 1. Certification of Free Cash and Retained Earnings (G #3) 2. Certification of FY2020 Tax Rate (G #3) 3. Submission of Schedule A (G #3) 4. Certificate of Achievement for the 2020 Comprehensive Annual Financial Report (G #3) 5. Coordination of the Financial Reporting and Disclosures Under GASB Statements 74 and 75 as of June 30, 2020. (G #3) Finance Department/Town Accountant • Timely approval and processing of vendor and payroll warrants in compliance with all local, state, and federal laws. • Timely distribution and filing of IRS 1099 forms to vendors • Internal departmental fraud risk assessments • Certifying availability of all appropriations • Closing the financial books at the end of the fiscal year • Preparing and submitting annual reports to the State Department of Revenue • Coordination of the external audit • Coordination and compilation of the Comprehensive Annual Financial Report • Coordination of OPEB actuarial valuation • Maintaining balance sheets for all funds for free cash and retained earnings certification • Preparing the Town's annual financial statement • Monthly reconciliation of cash and account receivables to the books of the Treasurer/Collec tor | 51 Back to Table of Contents 6. Worked with the Treasurer/Collector to create the Town’s second comprehensive budget document to provide information and transparency for taxpayers, government officials, and bond rating agencies. The FY20 and FY21 documents won the Government Finance Officers Association (GFOA) Distinguished Budget Award. (G #3) 7. Worked with the Post-Employment Benefit (PEB) Committee to establish the Other Post- Employment Benefits (OPEB) Liability funding policy. The Policy was approved unanimously by the Select Board and Advisory Committee. (G #3) Goals for Coming Year 1. Ongoing: Certification of Free Cash, Retained Earnings, FY2022 Tax Rate, and Submission of Schedule A (G #3) 2. Continue to Assist in Improvement of the budget process, financial forecasting and capital planning (G #3) 3. Plan for new Financial Software Solution and related operating procedures 4. Continue monthly financial reporting to Select Board and Advisory Committee (G #3) 5. Continue to work with PEB Committee to monitor the OPEB Liability and other PEB related projects. (G #3) 6. Expand the Finance Department website (G #1) FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED DIRECTOR OF FINANCE PERSONNEL 184,054 187,234 202,178 EXPENSES 57,756 63,470 63,470 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 241,810 250,704 265,648 FULL TIME EQUIVALENTS 2 2 2 | 52 Back to Table of Contents Assessing Mission Statement The Assessors are required by Massachusetts Law to list and value all real and personal property on an annual basis. Assessed values in Massachusetts are based on full and fair cash value, or 100 percent of the fair market value as of January 1 of each year. Cohasset has adopted the provisions of Chapter 653 to allow the collection of new construction through June 30th for growth purposes. To arrive at full and fair cash value, the Assessors interpret the real estate market by analyzing property sales. This involves an analysis of market activity by each class of property. Assessors are required to submit these values to the Department of Revenue annually for certification. Additionally, the Assessors undergo and in-depth audit, Revaluation Program, every five years. Cohasset is scheduled for Fiscal Year 2023. In the interim years, Assessors must also analyze the real estate market and perform adjustments to values as needed. This requirement is so that the property owner pays his or her fair share of the cost of local government, in proportion to the amount of money the property is worth, annually rather than every five years. In addition, the office administers statutory exemptions, abatements, and motor vehicle, boat excise and abutter's lists. Finally, the Assessors compile the necessary tax policy data used in the annual tax classification hearing. Programs and Services For Town Departments and Public • Update and maintain property values in Patriot Appraisal Software • Update and maintain ownership record via deeds from Norfolk County Registry of Deeds • Update and maintain property divisions via plans from Norfolk County Registry of Deeds • Update and maintain the GIS mapping system • Update Website information on Assessors’ page • Maintain Enhanced 911 Database and provide updates and additions to all departments For Town Departments • Provide tax commitments Real Property, Personal Property, Motor Vehicle and Boat Excise (Treasurer/Collector, Finance Director) • Provide tax abatements Real Property, Personal Property, Motor Vehicle and Boat Excise (Treasurer/Collector, Finance Director) • Provide betterment warrants (Treasurer/Collector, Finance Director) • Prepare Classification Hearing annually for the allocation of tax among property classes (Cohasset Select Board) • Provide various reports from various systems to the town departments. For Public • The Assessors interact with residents and process Statutory Exemptions for Disabled Veterans, Blind, Senior, and Tax Deferral. • Provide Property Classification information for Chapter 61, 61A & 61B Forestry/Agricultural/Recreational Land to the residents of Cohasset • Abutters Lists • Provide specific reports from various systems to the general public. | 53 Back to Table of Contents Prior Year Major Accomplishments 1. This has been a very busy year in the Assessors' Office. An Interim Review of the Cohasset Assessment Program in accordance with the Department of Revenue guidelines was completed for Fiscal Year 2020. The staff conducted property inspections for building permits and property sales. There was extensive analysis of sales data and trends and reporting to establish fair and equitable assessments. The Commissioner of Revenue determined that the locally assessed values of real and personal property represent full and fair cash valuations as of January 1, 2019 for Fiscal Year 2020 and that the proposed property assessments satisfy the minimum requirements for certification. In conjunction with other town departments, the Fiscal Year 2020 Tax Rate Recapitulation was approved on December 4, 2019. (G #3) 2. Thirty-five percent of the statutory exemptions were processed prior to the issuance of the Fiscal Year 2020 actual tax bill issued December 2019. 3. A staff member continues to attend courses in pursuit of Massachusetts Accredited Assessor designation in Municipal Assessing. Goals for Coming Year 1. 2022 is an interim certification year for Cohasset, the fourth year in the new five-year certification cycle. The next full Recertification by the Department of Revenue is Fiscal 2023. 2. A full measure and list of Commercial / Industrial properties is required prior to our next Recertification in Fiscal 2023. Our plan to meet the required Commercial property inspections will be a priority in the upcoming year. (G #3) 3. Review of residential and commercial land tables, building cost tables, depreciation schedules, condominium tables prior to next certification by the Department of Revenue in Fiscal Year 2023. (G #3) 4. Utilize the permitting software to access permits for inspection. 5. Ongoing improvements to Assessors’ page of the Town of Cohasset Website, which is managed by our department. (G #1) 6. Maintain and update the Office Procedures Manual for the Assessors’ Office and document all tasks. 7. Coordinate with Engineering and other town departments to improve on GIS mapping to include additional layers of data and updating ability. (G #1) 8. Coordinate as liaison to South Shore Regional Emergency Communications Center and maintain the Enhanced 911 Database for the town departments and the residents of Cohasset. (G #1) | 54 Back to Table of Contents Changes in Budget, Goals and Objectives 1. Comply with new Department of Revenue regulations for valuation methodology for gas and electric generation accounts to establish fair market value. Net Book Value is no longer an acceptable valuation methodology. 2. Research alternate data collection methods for data verification in the field, Mapping software such as Near Map, as allowed by the Department of Revenue. 3. Continued access to electric vehicles when property inspections resume in Cohasset. 4. Provide our Senior Administrative Assistant Finance with educational opportunities. 5. Provide educational opportunities for continuing education credits to maintain employees’ Massachusetts Accredited Assessor designation. 6. Continue to evaluate areas where the department could become less dependent on paper and utilize electronic record systems. FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED BOARD OF ASSESSORS PERSONNEL 213,549 215,654 221,869 EXPENSES 13,585 14,600 18,600 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 227,134 230,254 240,469 FULL TIME EQUIVALENTS 3 3 3 | 55 Back to Table of Contents Treasurer/Collector Mission Statement The Treasurer Collector's Office strives to provide the highest level of customer service and support to all of the Town's constituencies, as well as satisfying the legal requirements set forth in the Massachusetts General Laws and the Town's Bylaws. Programs and Services Prior Year Major Accomplishments 1. Worked with Finance Director to create the Town’s second Comprehensive Budget Document to provide information and transparency for taxpayers, government officials, and bond rating agencies. This FY21 document has been submitted for the Government Finance Officers Association (GFOA) Distinguished Budget Award. (G #3) 2. We adjusted to the changing COVID-19 restrictions providing as much service as possible to residents while keeping residents and staff safe. With the help of IT, we secured the ability to work from home including laptops, and phones allowing us greater flexibility to adapt to the changing public health response. (G #1) 3. Added a vast amount of benefits data and links to the Benefits web page to facilitate a virtual open enrollment for employees including all the relevant COVID-19 updates. 4. Executed the initial phase of the Tailings proceedings for FY14 – FY19, which will address outstanding checks the Town has issued. After the proceedings, the Town will be able to escheat any funds that remain unclaimed back to the general fund. Items under $100 left unclaimed will be escheated this fiscal year and those at least $100 left unclaimed will be escheated by the end of FY22. Treasurer •Receive all monies •Disburse all monies •Cash reconciliation •Manage all investments •Administer debt service •Manage Tax Title & Tax Deferral properties •Foreclose in Land Court •Manage Trust Accounts •Serve as Treasurer for Cohasset Library Trust (CLT) •Trustee for several scholarship, cemetery, and other trust Funds •Monitor Student Activity Accts Collector •Real Estate Tax billing & collecting •Motor Vehicle Excise Tax billing & collecting •Personal Property Tax billing & collecting •Boat Excise Tax billing & collecting •Water & Sewer bill collecting •Special Assessments and lien collection •Online payment services •Lockbox payment services •Municipal Lien Certificates •Tax Takings •Receivables reconciliation Payroll •Process & fund payroll •Administration, withholding, and disbursement of all payroll liabilities •Report on payroll •Track accruals Tax Custodian •Manage Tax Possessions •Dispose of Tax Possessions Benefits •Administer benefits for Employees & Retirees •Onboarding for new staff •Open enrollment •Manage relationships with Health, dental, Life insurance providers •Manage relationship with two retirement boards | 56 Back to Table of Contents 5. Continued working with IT and the school business office to implement Electronic Document Management (EDM) for the onboarding process. 6. Moved to online onboarding for school and town new hires. 7. Replaced our drop box for a larger model to accommodate ballots as well as an increased demand for payments and other Town Hall correspondence. (G #1) 8. Wellness: This program went virtual with the pandemic. MIIA has been fabulous in providing a wealth of opportunities to allow employees to maintain their well-being through exercise, nutrition, meditation, and other activities such as gardening, and Halloween Pumpkin carving. I have been facilitating the communication of those programs. Unfortunately, the Healthy Snack Basket had to be discontinued indefinitely because of the pandemic. 9. Secured a Bond Anticipation Note (BAN) for $945,400 to fund Bound Brook Dam work, the Town Hall Design project, and the Border St Bridge as last year’s BAN became due. Secured Taxable Bond Anticipation Note (BAN) for $158K for a Cedar Acres private roadway betterment as last year’s BAN became due. The betterment amount was divided and added to appropriate real estate tax bills for apportionment over 10 years. Both may be included in a long-term borrowing in June 2021 or 2022. 10.Processed backlog of uncollectible motor vehicle and personal property taxes prior to 2016. Goals for Coming Year 1. Work with Finance Director to complete a FY22 comprehensive budget document to include recommendations made on last year’s documents and submit the same to GFOA in the hopes of receiving another Distinguished Budget Award. (G #3) 2. Execute Tax Custodian Auction for Town owned Tax Possession land abutting 121 Jerusalem Rd. 3. Offer credit card payments at the Tax Collector counter for taxes and utility payments. (G #1) 4. Enhance online onboarding process to provide more information about benefit options, costs, and enrollment deadline. 5. Continue to process backlog of uncollectible motor vehicle and personal property taxes. 6. Wellness: Plan to continue to provide virtual programs. If possible, we will return to on- site programs to provide greater variety and access to health promoting activities. This is in addition to online and self-directed programs. Programs are available for all employees and those covered under the Town’s health insurance. Changes in Budget, Goals and Objectives 1. The most notable change for this past year was adapting to changing pandemic circumstances. | 57 Back to Table of Contents Performance FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED TREASURER/COLLECTOR PERSONNEL 291,812 295,065 306,201 EXPENSES 49,644 61,994 65,283 PRIOR YEAR ENCUMBRANCES 733 - - SUBTOTAL 342,189 357,059 371,484 FULL TIME EQUIVALENTS 4 4 4 | 58 Back to Table of Contents Town Clerk Mission Statement It is the mission of the Office of the Town Clerk to be a primary provider of courteous, competent and efficient service to the community resulting in public confidence and respect for the government. We are dedicated to the preservation of the Town’s vital records and historical documents for the benefit of future generations. We respect the right to vote as a fundamental civil right and will assure that all elections are conducted in a fair and open manner providing equal access to all citizens. Programs and Services Prior Year Major Accomplishments 1. RTF Stickers sold at the Recreation and Health Fair increased 14% above the previous year. 2. New Dog Program, Full Circle, was implemented in 2019, dog tag registration. Ninety six percent of all dogs in Cohasset were registered. (G #1) 3. The 2020 Town Census form was modified and streamlined to improve convenience for citizens. Goals for Coming Year 1. Oversee implementation of records management with monies received at the STM 2. Organize numerous years of minutes, print on archival paper, and place in archival sheet protectors. These permanent records will be cataloged and placed in the basement vault. 3. Assist Federal Census Bureau with 2020 census 4. Continue computer (excel), vital records and election law education of Town Clerk and staff by attending Mass Town Clerk’s conferences and in-house opportunities. Duties • Often considered the gateway to local government and the community, the Office of the Town Clerk serves as the central information point for residents and visitors alike. • The Town Clerk is the chief election official, recording official, registrar of vital records and public records official. • The Town Clerk oversees the polling place and conducts all Federal, State and local elections and election-related activity. The Town Clerk records all actions of town meetings. The Town Clerk conducts the Annual Census and maintains the voter lists. • The Clerk’s Office maintains the Town By-Laws, postings for all public meetings, oaths of office, appointments and resignations of all town officials. • The Clerk’s Office issues state licenses and permits, including marriage licenses, business certificates and renewals, dog licenses, raffle/bazaar permits, All Facility permits and certified requests for public documents. • The Clerk and staff respond to inquiries from the public as well as from other departments, boards and committees. | 59 Back to Table of Contents Performance FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED TOWN CLERK PERSONNEL 165,122 175,137 175,066 EXPENSES 8,146 15,280 10,255 PRIOR YEAR ENCUMBRANCES 585 - - SUBTOTAL 173,852 190,417 185,321 FULL TIME EQUIVALENTS 2 2 2 | 60 Back to Table of Contents Permitting and Inspections Mission Statement The Permitting & Inspections Department’s Mission is to provide full administrative support to the Board of Health, Building Department, Conservation Commission, Planning Board and Zoning Board of Appeals with the ultimate goal of assisting each of those Boards and Departments day-to-day operations to achieve their mission and goals as cited below. Programs and Services Boards and Committees Boards and Committees the department works with and is directly responsible to support include: Board of Health, Building Department, Conservation Commission, Planning Board, Zoning Board of Appeals, Affordable Housing Trust, Master Plan Implementation Committee and the Community Preservation Committee. In supporting the above boards and commissions, Permitting & Inspections staff also interact regularly with Alternative Energy Committee, Affordable Housing Steering Committee, Select Board, Department of Public Works, Design Review Board, Fire Department, Harbor Plan Committee, Office of the Town Manager, Open Space & Recreation Committee, Police Department, Sewer Commission, Water Department and the Zoning Advisory Committee. Prior Year Major Accomplishments 1. ZONING BOARD OF APPEALS: a. Meetings held: 12 b. Minutes written: 12 c. New filings: 8 i. Special Permits: 17 (Granted: 13, Pending: 4, Denied: 0, Not voted on yet: 4) Permitting and Inspections • Assisting the public in the office or via phone with general questions and inquiries about filing and permitting processes, inspection procedures, property files etc. • Scheduling of inspections • Processing of permit applications and filing submissions including reviewing for completeness. • Supervising review of permit applications by other relevant Departments & Boards • Performing clerical functions such as processing all fees received and, payment of invoices. • Establishing yearly meeting schedules and submission deadlines • Meeting preparation including establishing agendas, scheduling, and posting of meetings, advertising public hearings as required, notification of abutters, preparation of meeting materials, attendance at meetings and writing of minutes. • Collecting and consolidating relevant information for Boards, Board con sultants and Town counsel to prepare for deliberations, decision votes and decisions as needed. • Participating in budget preparation • Participating in preparation of Annual Reports • Processing and communicating Board decisions. • Preparing and distributing monthly reports • Maintaining up-to-date status reports for all filings | 61 Back to Table of Contents ii. Variances: 1 (Granted: 0, Denied: 0, Remands: 0, Withdrawn: 1) iii. Appeals: 1 (Granted: 0, Denied: 1) 2. CONSERVATION COMMISSION: a. Meetings held: 21 b. Minutes written: 14 c. New filings: i. Notice of Intent: 24 ii. Request for Determination of Applicability: 6 iii. Stormwater Permits: 31 3. BUILDING DEPARTMENT: a. Permits Issued: i. Building: 396 ii. Electrical: 374 iii. Plumbing: 199 iv. Gas: 265 v. Trench: 3 vi. Certificates of Occupancy: 29 4. PLANNING BOARD: a. Meetings held: 25 b. Minutes written: 25 c. Site Plan Reviews filings: 1 d. Special Permit filings: 1 e. Subdivision filings: 3 f. Large Home Review filings: 9 g. Form A-ANR filings: 8 h. ZBA Applications Reviewed: 8 5. BOARD OF HEALTH: See Board of Health budget reports Goals for Coming Year 1. To improve communication and information sharing between Permitting & Inspections Departments, as well as between other Boards and Committees with the ultimate purpose of assisting the P&I Board and Committees in achieving their goals and objectives. a. Continue cross training for P&I support staff so that all staff can assist applicants and other departments b. Continue to expand electronic permitting to all functions of the BOH, ConComm, ZBA and Planning Board (G #1) c. Transition all inspectors to tablets for all on-site inspections | 62 Back to Table of Contents d. Reduce paper retention by encouraging electronic application and material submissions e. Circulate all permit applications/plans to relevant Boards, Committees, and departments for review on a routine basis f. Conduct regular P&I department meetings with intent of improving interdepartmental coordination and communication g. Facilitate process improvements for all department functions, including application filing requirements, updates to informational material, schedules, etc. | 63 Back to Table of Contents Changes in Budget, Goals and Objectives 1. The Goals and Objectives still focus on electronic permitting as we are up and running establish to train and update day to day procedures. 2. The “Extra Hours” funds continue to be critical for the staff of the Permitting & Inspections Staff to accomplish special projects that cannot be fit into the daily workload in these very busy Departments. In addition, the “Extra Hours” funding will be needed to help cover the cost for the many meetings covered by the P&I staff. 3. The additional budget request for Planning is in anticipation of additional studies and consulting requirements as we begin to implement identified goals and strategies of the 2019 Cohasset Master Plan. FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED PERMITS & INSPECTIONS PERSONNEL 278,523 282,264 293,576 EXPENSES 11,924 5,100 5,100 SUBTOTAL 290,447 287,364 298,676 FULL TIME EQUIVALENTS 4 5 5 | 64 Back to Table of Contents Conservation Commission Mission Statement The Conservation Commission is responsible for administration of the Cohasset Wetlands Regulations and Bylaws, Stormwater Regulations and Bylaws, and the Massachusetts Wetlands Protection Act. Through the administration and enforcement these regulations and bylaws, the Mission of the Conservation Commission is to promote proactive administration of environmental laws and policies, open space protection, wetland and water management and protection, promote environmental education, and to preservation of Cohasset's natural resources. The Commission works together with various departments in Town to ensure the regulations and bylaws are upheld. The Commission looks to improve the environmental integrity of the community while maintaining and improving the Town's current conservation areas. The primary responsibility of the Conservation Commission is to administer the provisions of Chapter 131, Section 40 of the Massachusetts General Laws and to enforce the local and state Wetland and Stormwater Regulations and Bylaws, along with implementing management plans that go along with the regulations and bylaws. As a result the Commission develops programs to preserve natural resources while protecting wetlands and watershed areas of the Town. Programs and Services Conservation Commission • Administrating the Town's wetland regulations and bylaws of the Massachusetts Wetlands Protection Act • Reviewing Notices of Intent (NOI) and Stormwater Permit (SWP) applications • Reviewing and Determining the applicability of applications for altering wetlands and buffer zones • Holding hearings on all such applications • Promoting environmental and local resources education • Maintaining Cohasset's wetland, floodplain, and resource areas • Enforcing all applicable regulations and bylaws | 65 Back to Table of Contents Planning Board Mission Statement The Planning Board’s mission is to: • Protect and enhance environmental, economic, and social quality of life in the community, for its residents and visitors alike • Promote long range planning for the Town’s physical development in coordination with other Town officials, committees and departments • Facilitate and implement appropriate planning initiatives and regulations aimed at preserving and protecting Cohasset • Ensure a solid foundation and optimistic direction for the future Programs and Services Planning Board • Studying the needs and potential of the Town and, when necessary, preparing plans to meet those needs and potentials. This includes writing, reviewing, updating, conducting public hearings, editing and publishing the Master Plan, and the official town map. • Drafting zoning amendments and recommendations for consideration at Town Meetings • Administration of the Subdivision Control Laws in accordance with Chapter 41, Section 81K - 81GG of the Massachusetts General Laws, including reviewing and conducting public hea rings for all preliminary and definitive subdivision filings and Form A - Approval Not Required (ANR) Applications, and rendering decisions regarding those filings. • Reviewing, conducting public hearings and rendering decisions for Site Plan Review and Spec ial Permit filings. • Reviewing, conducting public hearings and making recommendations to the Building Commissioner for all Large Home Review filings. • Other duties and responsibilities as imposed upon it by Chapter 40A and Sections 81A - J of Chapter 41 of the Massachusetts General Laws | 66 Back to Table of Contents Zoning Board of Appeals Mission Statement It is the Mission of the Cohasset Zoning Board of Appeals to interpret and apply the Town’s Zoning Bylaws, and related Massachusetts statutes and appellate law, in a fair and responsible manner; to conduct hearings in a prompt and impartial manner; to treat all people before us with respect; and to conduct our business openly. Programs and Services Board of Appeals • Hear and decide appeals from the decision of the Building Inspector concerning the issuance or denial of building permits based on conformity with the zoning laws. • Hear and decide applications for special permits.as it is specifically authorized to grant, per the Bylaws • Authorize or deny variances from the Zoning Bylaws. • Participate in the Zoning Advisory Committee regarding drafting and presenting suggested Zoning Bylaw amendments • Act as the general permit granting authority on behalf of other Town boards and agencies for Affordable Housing projects under Chapter 40 B of Massachusetts General Laws; • Advise the Building Inspector in enforcement of this Board’s decisions, and ensuring compliance by the public with provisions of the Bylaws. • Fulfill other responsibilities and duties as required under Chapter 40 A of Massachusetts General Laws Zoning • Zoning regulates the use, construction, alteration and occupancy of privately owned buildings and land. Zoning’s purposes are to promote the health, safety, convenience and welfare of inhabitants of Cohasset by: o preventing the overcrowding of land; o providing adequate light and air; o conserving the value of land and buildings including the conservation of natural resources; o avoiding undue congestion in the streets; o protecting the outstanding natural beauty of the Town Giving due consideration to the geography and history of Cohasset and all other laws, statutes, Town bylaws and regulations of higher authority. The Zoning Board meets at least monthly throughout the year, and more often as required. The Board consists of 3 Regular (voting) members and 3 Associate members who may be designated to vote in the absence or recusal of any of the Regular members. Each member is appointed to a three-year term by the Cohasset Select Board, without limit. The Chair and Vice-Chair are selected annually by Board members. | 67 Back to Table of Contents Affordable Housing Trust Mission Statement To provide for the creation, preservation and retention of affordable housing in the Town of Cohasset for the benefit of low and moderate income households using a variety of programs that balance fiduciary responsibility and preservation of community character. Master Plan Implementation Committee Mission Statement The mission of the Cohasset Master Plan Implementation Committee (MPIC) is to promote and guide the implementation of the Cohasset 2019 Master Plan, the 2019 Cohasset Municipal Harbor Plan, and the 2019 Cohasset Open Space and Recreation Plan. Implementation of the Plans shall coordinate with the implementation of various long-range planning initiatives as determined by the Select Board. Community Preservation Committee Mission Statement The Community Preservation Committee is subject to any and all responsibilities set forth in Massachusetts General Laws, Chapter 44B, Section 5 (b)(3)(c). The Committee studies the needs, possibilities, and resources of the Town regarding community preservation. The Committee consults with existing municipal boards, including the Select Board, the Conservation Commission, the Historical Commission, the Planning Board, the Recreation Commission, the Water Commission, the Open Space Committee, and the Housing Authority, in conducting such studies. As a part of its study, the Committee reviews any current Master Plan or Open Space Plan and holds one or more public informational hearings on the needs, possibilities, and resources of the Town regarding community preservation; notice of which are posted publicly and published 2 weeks preceding a hearing in a local newspaper that has general circulation in the Town. Programs and Services Community Preservation Committee Responsibilities • Studies the needs, possibilities, and resources of the Town with the focus of community preservation • Makes recommendations to the Town Meeting for the acquisition and preservation of historic resources • Set aside funds for later spending - these funds are specifically for the purposes that are consistent with community preservation • Recommends, where possible, to reuse existing buildings, or to construct new buildings on previously developed sites | 68 Back to Table of Contents PUBLIC SAFETY Police The Cohasset Police Department is committed to providing the highest level of public safety to the Town of Cohasset through use of effective and efficient management practices while adhering to clearly defined legal and constitutional guidelines. We work with all other town departments as well as State, Local, and Federal Agencies, to ensure that our mission can be accomplished, and the department can provide the absolute maximum service to the community within the allocated budget. We operate with integrity and transparency as we invest in the quality of life of Cohasset residents as well as our department staff and members. The department is currently broken into two-divisions, patrol and criminal investigations. The patrol force is comprised of 3-uniformed sergeants and 12-police officers that work in squads during the day, evening, and midnight shift. The criminal investigation is staffed by a detective sergeant, detective, court prosecutor, and school resource officer. A detective lieutenant serves as the department’s executive officer, overseeing the patrol force, special police force, civilian employees, and professional standards. Each sergeant is tasked with at least one collateral duty, over-and-above their regular supervision of shift personnel. Collateral duties include training, public records, traffic safety, special operations, scheduling, grant writing, court prosecutions, and other administrative tasks. Mission Statement The mission of the Cohasset Police Department is to ensure a safe environment within the town, reduce crime, and to enhance the overall quality of life for visitors and citizens alike. We strive to meet these ends through community policing and by following a set of core values that reflect the finest nature of policing, which are: Excellence, Honor, Respect, Accountability, and Teamwork. Programs and Services Boards and Committees The Police department works with many departments, boards, and committees in an effort to fulfill its mission including, but not limited to: Select Board (Includes Liquor Licensing Board), Public Health department, Elder Affairs, School Committee, DPW, Advisory Police Department • School department security liaison • Town-wide employee ID program • Background investigations for various town departments and boards • Liquor and entertainment inspections for licensing board • Social media messaging for town departments • Provide liaison to Elder Affairs department • Monitor CCTV cameras at schools and other town sites • Emergency preparedness training / ALICE training • Safety courses for summer programs (Sandy Beach, Sailing Club, Recreation) • Child Safety Seat Technicians • Citizen Police Academy • CPR training for town employees and groups • CPR training for town employees and groups | 69 Back to Table of Contents Committee, Capital Budget Committee, Alternative Energy Committee, Town Clerk, Harbor Department, Finance Department, Human Resources, Building Department / Permitting, Procurement, Water and Sewer Departments, Recreation Department, Facilities Department, Planning Board, Conservation Commission, Fire Department, Emergency Management, South Shore Regional Emergency Dispatch Center (SSRECC), Cohasset Safe Harbor – Substance Abuse, Plymouth County Outreach (PCO) – Substance Abuse, DOVE – Domestic Violence outreach, South Shore Hospital – Narcan program, NAMI (National Alliance on Mental Illness). Prior Year Major Accomplishments 1. Filled vacant command positions with an acting lieutenant and acting sergeant 2. Executed new operational agreements with the Cohasset School District relative to the school resource officer position and formalized roles and responsibilities of key-positions 3. Fully integrated digital solution to initial-hire background investigations 4. Worked cooperatively with the planning and DPW departments to update traffic-flow and parking areas along North Main Street and Cohasset Common 5. Participated in Cohasset restaurant taskforce to creatively find solutions for local businesses operating under COVID-19 restrictions. Group created “sidewalk cafes” in village district. (G #1) 6. Worked to with Town Manager, Emergency Management, Cohasset FD, Cohasset Public Health, and Sandy Beach Association to solve problems regarding parking and enforcement involving the Sandy Beach parking lot (G #1) 7. Imbedded officers with Cohasset Harbor Department and the Massachusetts Environmental Police to address safety concerns on Cohasset Harbor spurred by COVID- 19 (G #1) 8. Actively participated in almost daily calls and Zoom meetings with Cohasset Emergency Management Team on the town response to COVID-19 (G #1) 9. Secured over $50,000 in grant funding from the Commonwealth of Massachusetts for equipment and personnel - COVID-19 (G #3) Goals for Coming Year 1. Fully update all department policies and procedures to reflect changes from ‘police reform’ legislation which occurred in 2020. 2. Integrate new policies and procedures into App based solution and digitize legacy policy to new digital platform. 3. Form police working group to explore feasibility of fill department state accreditation. 4. Add permanent intermittent (part time) police officers to the department in preparation for succession planning. 5. Continue to invest in employee training and development. 6. Work with unions to explore the feasibility of leaving civil service system. 7. Continue to fine tune promotional system that better measures candidate’s knowledge, skills, and abilities. Move away from multiple choice tests for promotion. | 70 Back to Table of Contents 8. Continue to systematize department record keeping functions. 9. Continue steps to investigate practicability of new public safety building. 10.Fill vacant command positions (make permanent appointments) Changes in Budget, Goals and Objectives 1. Internal Affairs records now entered in central computer/tracking system 2. Use of Force policy updated to include banning of chokeholds, duty for officers to intervene in excessive force cases, and mandatory use of de-escalation techniques 3. Partnered with the Hingham, Hull, and Norwell, police in establishing regional response plans for major incidents – TAC-ALERT policy 4. Zoom office-trailer added to parking lot for officers to virtually train and attend court 5. Car/equipment temporary garage added to HQ parking lot to house equipment and hold socially distant meetings during COVID-19 6. Roll call no longer held inside HQ building to prevent the spread of COVID-19 inside building 7. Added patrols to Spur-trails and walking paths with off-road UTV. Trails and paths are used extensively during pandemic 8. Police officers embedded with harbor personnel during key weekends and times. Conduct safety checks of boaters and provide education and assistance 9. Modified department training curriculum to fully focus on de-escalation and diffusion of incidents before they worsen 10.All personnel re-trained in implicit bias, procedural justice, and de-escalation 11. Updated the department organizational chart to restore a 2nd lieutenant position (operations lieutenant) Performance | 71 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED POLICE PERSONNEL 2,366,940 2,241,181 2,342,583 EXPENSES 515,039 540,350 538,350 PRIOR YEAR ENCUMBRANCES 646 - - SUBTOTAL 2,882,625 2,781,531 2,880,933 FULL TIME EQUIVALENTS 19 19 19 | 72 Back to Table of Contents Fire Mission Statement The Cohasset Fire Department is committed to providing for the safety and welfare of the citizens of and visitors to the Town of Cohasset by providing a vast range of emergency services, fire safety education, fire prevention programming and emergency medical services. Programs and Services Boards and Committees The Fire Department works with many departments, boards, and committees in an effort to fulfill its mission including, but not limited to: Police Department, Emergency Management, Harbor Department, Department of Public Works, Building Department / Permitting, Facilities Department, Finance Department, Recreation Department, South Shore Regional, Emergency Dispatch Center (SSRECC), Board of Health, Elder Affairs, Human Resources, Town Clerk, Procurement, Water Department, Sewer Department, Select Board, Advisory Committee, Capital Budget Committee, Alternative Energy Committee, Planning Board, Conservation Commission, and School Committee. Prior Year Major Accomplishments 1. Completed Self Contained Breathing Apparatus (SCBA) Facepiece Fit Testing for all Department Members. 2. Issued all Members SCBA Facepieces, Adapters and Filters that allow members to use the SCBA Masks as full facepiece respirators when treating and transporting of COVID-19 patients. (G #1) 3. Purchased recommended Emergency Medical Services (EMS) Personal Protective Equipment (PPE) for all Department Members to be used when treating and/or transporting suspected or known COVID-19 patients in the Department Ambulances. (G #1) 4. Reviewed and Updated all Department Policies and Procedures to address the ongoing COVID-19 Pandemic. (G #1) The Cohasset Fire Department provides the following services 24 hours a day, seven days a week: • Fire Prevention • Fire Suppression • Emergency Medical Services • Rescue Services • Management/Mitigation of the effects of man -made disasters • Management/Mitigation of the effects of natural disasters • Public Fire Education • Student Awareness of Fire Education (S.A.F.E) Programming • Senior Awareness of Fire Education (Senior Safe) Programming • Fire Code Inspections and Fire Code Enforcement • Building Plan Review – Commercial and Residential The Cohasset Emergency Medical Service is staffed by firefighters who are all certified at the Emergency Medical Technician – Basic and Emergency Medical Technician - Paramedic levels. These Firefighter/EMTs provide the following services which are available 24 hours a day seven days a week: • Advanced Life Support (ALS) • Advanced medical care • Advanced cardiac care | 73 Back to Table of Contents 5. Made necessary upgrades to Fire Headquarters to a provide safe working and living environment conditions for all department members during the COVID-19 pandemic. (G #1) 6. Developed Specifications and Ordered a new 2021 Ambulance to replace 2008 Ambulance. 7. Upgraded Department EMS record keeping devices with upgraded Computer Tablets. 8. Replaced Department furniture 9. Contracted with a certified vendor to test, maintain, and calibrate all department atmospheric monitors and carbon monoxide detectors. (G #1) 10. Upgraded the department’s Tech Rescue/Motor Vehicle Extrication Equipment (G #1) 11. Provided CPR/AED classes to Town of Cohasset Staff and citizens of the community. (G #1) 12. Provided Student Awareness of Fire Education (SAFE) to the schools and nursery schools. (G #1) 13. Provided Senior Awareness of Fire Education (Senior Safe) services, in partnership with the staff at Cohasset Elder Affairs and the Public Health Nurse (G #1) Goals for Coming Year 1. Continue to invest in employee training and development. (G #1) 2. Continue to provide a safe working and living environment for all department members during the ongoing COVID-19 Pandemic. (G #1) 3. Complete the process of hiring one additional Firefighter/Emergency Medical Technician- Paramedic to increase the Operations Staff to 24 members 4. Continue to build on the efforts that were started last year regarding increased awareness of Cancer in the fire service and continue to implement procedures to reduce the risk of cancer to the town’s firefighting staff. 5. Continue to perform annual mask fit testing for all department members. (G #1) 6. Implement electronic scheduling software. 7. Equip and ready new 2021 ambulance. 8. Evaluate the need for a second fire station/new public safety building. 9. Explore the feasibility of leaving the civil service system. 10.Explore all regionalization possibilities. (G #3) 11.Continue to move the department’s paper fire prevention records to the electronic records management system. 12.Continue to build on the previous effort to improve pre-fire planning for all buildings within the community. | 74 Back to Table of Contents Performance FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED FIRE PERSONNEL 2,225,660 2,475,530 2,578,613 EXPENSES 166,561 224,970 227,760 PRIOR YEAR ENCUMBRANCES 14,568 - - SUBTOTAL 2,406,789 2,700,500 2,806,373 FULL TIME EQUIVALENTS 26 26 26 | 75 Back to Table of Contents Building Mission Statement The Building Department’s primary mission is to provide for the safety of the residents and visitors to the town in the buildings where they live, work, or visit by administering and enforcing the Massachusetts State Building Code. Further, the Department administers the Cohasset Zoning By-laws to protect the natural beauty of Cohasset, ensure harmony within the community and to protect the property rights of all. Programs and Services Boards and Commissions • Zoning Board or Appeals • Planning Board • Board of Health • Conservation Commission • Fire Department • Sewer Commission • Water Department • Several other boards on a more limited basis • Design Review Board • Zoning Advisory Committee Prior Year Major Accomplishments 1. See Permitting & Inspections Building Department • Meets with property owners, architects, engineers, builders, etc. to review plans for proposed construction • Refers proposals to other Boards, Commissions and Departments for their input and approvals • Issues Building, Plumbing and Electrical permits for approved projects • Inspects projects during critical phase of construction • Issues final inspections or Certificates of Occupancy for completed projects • Enforces the Zoning Bylaw for issues related and unrelated to construction • Responds to questions and complaints from concerned individuals • Attends meetings of other Boards to provide information and assistance • Responds to emergency incidents | 76 Back to Table of Contents Performance FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED BUILDING COMMISSIONER PERSONNEL 122,157 122,650 111,017 EXPENSES 22,669 38,250 38,250 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 144,827 160,900 149,267 FULL TIME EQUIVALENTS 1 1 1 | 77 Back to Table of Contents Cohasset Emergency Management (CEMA) Mission Statement The Cohasset Emergency Management Agency (CEMA) office is a town agency responsible for coordinating federal, state, local, volunteer, and private resources during emergency and disaster events in Cohasset. Emergency Management is dedicated to protecting the community by coordinating and integrating all activities necessary to build, sustain, and improve the capability to mitigate, prepare, and respond to local emergency and disaster situations. We provide leadership to help develop plans for effective response to all hazards, disasters, or threats. CEM provides training for the Community Emergency Response Team (CERT); provides information to Cohasset citizens; and assists individuals, families, businesses, and the community as a whole to mitigate against, prepare for, respond to, and recover from emergencies both natural and manmade. Programs and Services Boards and Commissions Our department is a partner with all Town’s operating departments as we coordinate emergency planning, response and recovery. Prior Year Major Accomplishments 1. 2020 was the year that put Cohasset Emergency Management (CEMA) on full activation in response to the Pandemic. 2. On March 16, 2020 CEMA asked the Cohasset Select Board to declare a State of Emergency, to allow for a full response to the COVID Public Health Emergency. (G #1) 3. As is our mission the Agency worked every day to coordinate various town departments response to the emergency. (G #1) Cohasset Emergency Management • Maintain and update the town's Comprehensive Emergency Management Plan, Hazards Vulnerability Analysis and Hazard Mitigation Plan. • Activate and staff the county Emergency Operations Center. • Work with other county, city, town, departments, agencies and task force elements to develop a variety of related emergency plans, procedures and guidelines. • Coordinate for local state and federal government response and recovery operations during a major emergency or disaster. • Monitor severe weather watches, warnings and special statements issued by the National Weather Service and provide this information to other local government departments including public safety and public works agencies. • Provide assistance and support to all public safety agencies, government entities and private sector partners through planning, training and exercising. • Coordinate resource support to tactical response units and on scene Incident Commanders. • Provide Continuity of Operations Planning information and guidance. • Train and maintain CERT Team. | 78 Back to Table of Contents 4. CEMA took on operational and logistics assignments at Town Meeting and Vaccine clinics. Our CERT Team was deployed multiple times during the year. (G #1) 5. Working at the direction of the Incident Commander we were involved responding to almost every request and need for support. (G #1) 6. Our agency was in constant with Massachusetts Emergency Management Agency (MEMA), requesting assistance as needed and providing them with local situation reports. (G #1) 7. Our long standing Emergency Response Plan (CEMP) was put into use, most worked as anticipated, some had to be revised as we responded to the changing situation. (G #1) 8. Many of our goals for the year were put on hold however, we were able to complete the programming of our second radio repeater, for the municipal radio system. 9. The planned Tabletop Exercise (TTX) that Mass Maritime cadets had developed, took place virtually. Goals for Coming Year 1. We plan to continue to train and expand our CERT team, and coordinate with surrounding Towns. (G #1) 2. We are developing a training program for volunteers that is Cohasset Senior specific, and we hope to use the Senior Center volunteers. The volunteer group with be called CAST (Cohasset Assisting Seniors Team). (G #1) 3. Continue being involved in the MEMA Regional Shelter group. (G #1) 4. Finalize the Continuance of Operations Plan (COOP), and coordinate with Town Hall renovation relocation if needed. 5. Work to put back up power options in place for the Public Safety Building and a private fuel point. (G #1) 6. Continue to monitor the cell tower upgrades in town, in an effort to see if we can improve our ability to reach residents with cell phones in poor service. (G #1) 7. Continue to be part of the MEMA Regional Shelter group. (G #1) 8. River Dam TTX We hope to conduct a drill in the spring with other towns and agencies. FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED EMERGENCY MANAGEMENT PERSONNEL 4,200 4,200 4,200 EXPENSES 21,462 37,000 37,000 SUBTOTAL 25,662 41,200 41,200 | 79 Back to Table of Contents Harbormaster Description The function of the Harbormaster's Office is to ensure the safety of the beaching and boating public, and to be available at all times to assist the boating community in any need they may have. The Harbormaster also assists neighboring harbormasters and federal and local law enforcement agencies with search and rescue cases Programs and Services Prior Year Major Accomplishments 1. Continue working on infrastructure projects for the facilities around the harbor. Goals for Coming Year 1. This year we are working toward a new boat ramp at the end of Parker Ave. FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED HARBORMASTER PERSONNEL 116,722 103,665 105,035 EXPENSES 20,489 20,400 20,150 SUBTOTAL 137,211 124,065 125,185 FULL TIME EQUIVALENTS 1 1 1 Harbormaster Responsibilities • Enforce state and federal boating laws and regulations • Enforces the Cohasset Harbor rules, regulations, and bylaws • Ensure safe and orderly use of the Harbor, Little Harbor, and the Gulf River • Maintaining and repairing Cohasset's docks, gangways, and walkways • Maintaining Harbormaster boats and Harbor Department Buildings • Provide pump out services for boat waste systems • Responds to boaters in need of assistance or in distress • Supervise the operations of Cohasset Harbor including mooring management and permitting | 80 Back to Table of Contents DEPARTMENT OF PUBLIC WORKS Mission Statement The Department of Public Works is dedicated to providing professional and cost effective services to the citizens of the Town of Cohasset and other departments, boards and commissions. Our efforts are focused on providing a high level of expertise for planning, design and quality construction management of all public works improvement projects while maintaining budgets and timelines; to collaboratively manage the Town’s public works infrastructure with staff and elected and appointed Town leadership; and to oversee the operations of the: Town’s water and sewer departments; its tree, park, highway and cemetery divisions; its facilities department; and its procurement and purchasing division. Programs and Services The Department of Public Works is comprised of four divisions, each under the direct supervision of a division supervisor with overall direction from the DPW Director. Services provided by each department are engineering and project management, maintenance and operation of horizontal infrastructure (DPW), maintenance and operation of vertical infrastructure (Facilities), and procurement/contract management. | 81 Back to Table of Contents Department of Public Works - Field Operations Mission Statement The Department of Public Works (DPW) Field Operations is a town service organization with an overall Mission to maintain and preserve the Town of Cohasset's property, parks, and open space, along with the public way infrastructure which includes streets, sidewalks, signs, and catch basins. The DPW works together with various departments of the Town Government to accomplish these maintenance goals. Aside from Town wide maintenance and preservation, the DPW is responsible for operating the Recycling Transfer Station in which they explore cost effective and environmentally responsible ways of recycling and disposal of refuse. The DPW helps protects the environment and maintains public health and safety standards through the management of road conditions and other variables that seasonal changes bring. Programs and Services Prior Year Major Accomplishments 1. Oversaw the Common sidewalk project. 2. Assisted Emergency Management with Covid-19 Safety Precautions (G #1) 3. Repaired and rebuilt 17 catch basins. (G #2) a. Cleaned 200 catch basins. (G #2) Goals for Coming Year 1. Continue road paving program with extensive improvements to many roads and sidewalks. (G #2) 2. Continued safety and skill training for staff for OSHA compliance 3. Increased maintenance of rain gardens protecting the Cohasset Drinking watershed (G #2) 4. Rehabilitation of infrastructure of the Recycling Transfer Station and Salt Shed (G #2) 5. Monitor fluctuating recycling markets and Negotiate/Optimize Recycling material disposal contracts for RTF operations. (G #3) 6. Use awarded RDP grant funds to purchase a paper compactor, further enhancing the RTF’s performance. 7. Implement upgrades to Woodside, Beechwood, and Gold Star Mother’s Cemeteries Responsibilities • Construction projects • Maintenance and repair of streets, sidewalks, and storm drainage systems • Maintenance and repair of vehicles and service equipment • Maintenance of parks, athletic fields, cemeteries, and off-street parking facilities • Sales and records of cemetery lots • Snow removal and ice control • Maintenance and/or removal of town owned trees • Filling and maintenance of the fuel tank | 82 Back to Table of Contents Performance FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED DEPT OF PUBLIC WORKS PERSONNEL 1,162,953 1,149,296 1,228,207 EXPENSES 293,098 319,300 339,300 PRIOR YEAR ENCUMBRANCES 9,469 - - SUBTOTAL 1,465,519 1,468,596 1,567,507 FULL TIME EQUIVALENTS 16 16 16 | 83 Back to Table of Contents Department of Public Works - Facilities Mission Statement The Town of Cohasset Facilities Department is a service’s and building maintenance department. The Facilities Department was established in 2005. The department’s mission is to strive to maintain all town buildings.at the highest level possible. The Facilities Department’s office is currently located in the Cohasset Middle High School. The Facilities Department is currently staffed by the Facilities Director, Assistant Manager, four service Techs and one part time cleaning person. The Facilities Director and staff members report to and work under the direction of the Town’s DPW Director. Programs and Services General Duties • Meeting setups: Annual & Special Town Meetings, Board & Committee Meetings and private events held in town buildings. • Election set-ups: Town, State Primary’s & Regular Elections. • Custodial duties and trash pickup at Town Buildings • Field requests from DPW Director, School Department and Town Department Heads. • Responding to ad hoc town employee’s requests. • Meeting & working with vendors, contractors, service techs, inspectors, Department Heads, School Administration and officials as required. • Monitor and ensure that all facility related equipment and structural inspections are completed and in compliance with all State and Federal safety codes and regulations at all town buildings. • Overseeing the inspections process for Federal, State, safety code and regulation compliance for all Town Buildings. • Monitoring and maintaining of all building’s automated control systems. That list includes fire protection alarm systems, HVAC systems, lighting controls, and security systems. • Snow & ice removal on stairways, sidewalks and egress exits at Town Buildings. • Providing two drivers & two snow removal vehicles to assist the DPW department’s snow removal operations at school buildings. • Bi - Annual servicing of all Town Buildings HVAC equipment and ro oftop exhaust fans service includes filters, fan belts lube and cleaning • Maintenance of all other Town building components including but not limited to electrical and plumbing equipment, roofing systems, doors, windows, flooring, painting, locks & hardware. Facilities • Cohasset Middle High School / 143 Pond St. • Deer Hill Elementary School / 208 Sohier St. • Joseph Osgood School / 210 Sohier St. • DPW Buildings / 91 Cedar St. • Cohasset Fire Dept. / 44 Elm St. • Cohasset Police Station / 62 Elm St. • Paul Pratt Library / 35 Ripley Road • Cohasset Teen Center / 55R South main St. • Cohasset Town Hall / 41 Highland Ave. • Cohasset Recreation Offices / 100 Sohier St. • Willcutt Commons Building / 91 Sohier St. | 84 Back to Table of Contents Boards and Committees The Facilities Department in the course performing its mission is required to interact and communicate from time to time with various Town Boards and Committees Including: The Cohasset Select Board, the Capital Budget Committee, the Advisory Board, the School Committee, the Paul Pratt Library Trustees, as well as the School Superintendent and the Town Manager. The Facilities Director is required at times throughout the year to work with the Town’s various Department Heads on projects and building related issues. Prior Year Major Accomplishments 1. The Facilities Department completed a major security upgrade at the Middle High School entrance. Working with a contractor we installed a Bullet Proof Glass Bank Teller window. We added a third door set system and associated construction to make entrance space more secure. We worked with contractors and the IT Department in that space adding a new Lobby Guard machine, an inside electric door set and FOB reader. 2. The Facilities Department working with a security alarm contractor completed a school buildings upgrade to security alarm systems. At all school buildings we had our security alarm contractor evaluate all buildings systems and make suggestions of what was needed to bring all buildings up to working order. 3. MS - HS sidewalk systems upgrades including business offices sidewalks, sidewalk section at High School science wing. We added a HANDI-CAPPED ramp to new sidewalk section across from ALUMNI Field ramp. We completed work on sidewalk sections at Middle School driveway near kitchen. In addition to sidewalk replacement work we had a masonry Annual & Bi-Annual Inspections & Service Work Conduct appropriate Annual or Bi-annual inspections, testing, maintenance, cleaning, filter/belt replacement, lubrication, reporting and recordkeeping of the following in all applicable facilities: • Boiler Inspections / performed by State and Insurance Inspectors. • Annual boiler inspections & service (contractor). • Hot water Systems corrosion control (seasonal). • Co2 detectors (boiler rooms). • Fire Extinguishers annual service & inspections. • Buildings Fire Suppression systems. • Osgood School Fire Pump. • Kitchen hood fan systems inspections & service bi-annual. • Buildings stand by generator equipment bi-annual inspections & service • Buildings kitchen grease traps annual inspection & pumping • MS – HS potable water booster system bi-annual inspection & service • Buildings Elevator systems annual inspections & service • Buildings Annual p m roof inspections & leak repairs • Annual service & inspections of buildings emergency lighting • Annual monitoring, inspections & service for buildings: electrical, plumbing, HVAC systems, security systems, fire alarm systems and fire sprinkler systems. • The Facilities Department’s staff works with our pest control contractor throughout the year addressing any town buildings pest control issues as needed. | 85 Back to Table of Contents contractor patch several tripping hazard sections of sidewalks and stairways at all three school buildings. 4. At Deer Hill School we were able to complete the classroom windows hardware replacement work. 5. We completed the brick wall sealing project work needed at the High School business offices. The project included working with contractors on re-sealing the window systems in that area, some brick wall re-pointing work and applying a waterproof coating to the brick wall. 6. The Facilities Department working flooring contractor completed a VCT floor tile replacement project this year at the Deer Hill School. The work included the replacement worn out VCT tiles in the building’s hallways. The project included replacement of the cove base in the hallway sections that the tiles were replaced. 7. The Facilities Department working with our standby generator contractor replaced the worn and unreliable generator at the Senior Center. 8. The Facilities Department working with door & window contractors is in the process of nearing completion of the courtyard doors replacement project at the Deer Hill school. We are awaiting the proposal responses and we will start the project shortly. 9. The Facilities Department is in the process of getting proposals from HVAC vendors to install a c splits at the Deer Hill School Music rooms. This work should be completed by the Spring of 2021. 10.Facilities Department staff members working with our electrical contractor completed the installation of an additional 6 classroom ac window units at the Deer Hill School. 11.Facilities Department staff members working with our plumbing contractor completed the installation of an additional 5 water filling stations in school buildings. (G #1) 12.Facilities management working with School Department Administration and an electrical contractor completed a major lighting upgrade to the lighting system in the H S Café. 13.Facilities Department staff members working with a roofing contractor at the DPW salt shed building completed the replacement of the heavily damaged roof section of one side of the structure. 14.Facilities Department staff working with I T Department staff members and the Town’s Emergency Management team. Successfully completed the improvised presentation of the 2020 annual Town Meeting held at the Music Circus grounds due to the COVID-19 pandemic. (G #1) 15.Facilities Department staff members working with the Emergency Management Director completed many CDC safety compliance projects in all Town Buildings due to the COVID- 19 epidemic throughout this past year. This work unfortunately is ongoing. (G #1) Goals for Coming Year 1. The Facilities Department hopes to purchase an additional Facilities Department Service vehicle in FY-22 if funding is available. 2. The Facilities Department working with a Fire Sprinkler Head contractor hopes to complete the Osgood School fire sprinkler heads proposed replacement project in FY-22 if funding is made available. | 86 Back to Table of Contents 3. The Facilities Department hopes to work with the School Department in FY-22 on the MS- HS GYM roof top UNI-VENTS replacement project if funding is available. 4. The Facilities Department hopes to continue working its list of buildings painting projects in FY-22. 5. The Facilities Department will continue to work in FY-22 completing daily responsibilities and tasks as it always has done. Staff members will continue to work with and help other departments with building operations and projects as needed. 6. The Facilities Department’s staff has been tasked with lots of additional work and projects that have been very time consuming in this past year due to the COVID-19 pandemic as have many other town departments. As the Manager I can see this trend continuing going forward. (G #1) FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED FACILITIES MANAGEMENT PERSONNEL 465,227 497,917 492,876 EXPENSES 506,789 583,350 613,250 PRIOR YEAR ENCUMBRANCES 85 - - SUBTOTAL 972,101 1,081,267 1,106,126 FULL TIME EQUIVALENTS 6.48 6.48 6.48 | 87 Back to Table of Contents Department of Public Works - Recycling Transfer Facility Mission Statement To operate Town’s solid waste and recycling operations in a professional and courteous manner for the Cohasset community. We are committed to the sustainable future and improving the economic and environmental well-being of the community. Programs and Services Prior Year Major Accomplishments 1. Successfully navigated Covid-19 safety precautions, staying open through the pandemic. (G #1) 2. Obtained RDP funding for a paper compactor 3. Hosted a Household Hazardous Waste Collection Day(G #1) 4. Increased security and enforcement of regulations and infractions 5. Further increase awareness and increase enforcement for the proper PAYT program including recycling of paper, cardboard, bottles and containers in municipal trash program by residents 6. Installed OSHA approved infrastructure Goals for the Coming Year 1. Purchase and install paper compactor once funding is received 2. Monitor fluctuating recycling markets and Negotiate/Optimize Recycling material disposal contracts for RTF operations 3. Implement the use of previously installed reception/payment “guard” booth at front entrance of RTF 4. Create awareness and outreach using social media channels (G #1) 5. Hiring of a new RTF employee 6. Continue to meet OSHA compliant rules and regulations • Manage the Town’s RTF • Manage the safe shipment of the Town’s solid waste to a disposal facility • Ensure that all recyclable materials are properly collected and delivered to the appropriate facilities • Manage the Town’s leaf and yard waste composting program | 88 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED TRANSFER STATION PERSONNEL 177,705 232,651 245,169 EXPENSES 281,364 308,667 308,667 PRIOR YEAR ENCUMBRANCES 5,415 - - SUBTOTAL 464,484 541,318 553,836 FULL TIME EQUIVALENTS 3 3.5 3.5 | 89 Back to Table of Contents Department of Public Works - Engineering The Town of Cohasset’s Engineering Division assists in the design and oversees the implementation of infrastructure improvements, including: Town building improvements, sanitary sewer design, water mains, storm drain system improvements, roadways, intersections, and bridge designs. Technical support is provided to all town departments, commissions, and boards upon request. The Engineering Division provides updates on all town roadway improvements. They are instrumental in creating all GIS maps, databases and data layers containing town wide infrastructure. Records kept include parcel mapping, water and sewer pipes, grinder pumps, drainage, hydrants, railways, lighting, septic systems, etc. Boards and Committees The Department provides technical support for all Town Board and Committees, including Town Meeting, and provides regular support to the Water Commissioners, the Sewer Commissioners, the Capital Budget Committee, Town Hall Building Committee, Board of Health, Open Space, and the Alternative Energy Committee. Prior Year Major Accomplishments 1. Coordinated maintenance of seawall. 2. Continued development of Road Maintenance plan and managed road paving projects 3. Continued grant program facility energy improvements under Green Communities 4. Coordinated implemented the Complete Streets Design of the Town Common project 5. Oversaw the Water Treatment Plant Roof Replacement (G #2) 6. Coordinated Sewer Plant Membrane replacements. Managed emergency sewer collection system diversion flows to avoid plant upset during COVID supply chain delay. (G #2) 7. Developed Shotcrete services specifications for seawall, bridges, culvert, manhole repairs. Bid and awarded 3-year contract for services. 8. Optimize communication and controls and install emergency back generator at harbor Tide Gate. 9. Acquire Capital funding and repair deteriorated concrete substructure and abutments of the Border Street Bridge 10.Coordinated the Water Rate Study for 5-year projection of rates. 11.Complete the Town Common Project 12.Completed Pilot Study GAC 13.Completed CIP for Lily Pond Water Treatment Plant 14.Submitted a successful grant application for pilot study at Ellms Meadow pumping station. 15.Assisted in the implementation of the Town’s LaserFische document management system. Goals for Coming Year 1. Continue drainage system mapping in accordance with MS4 permitting. | 90 Back to Table of Contents 2. Oversee pilot study at the Ellms Meadow for PFAS removal 3. Continue Green Community grant process. 4. Drainage improvements in Cohasset Harbor 5. Rehabilitation of Margin Street seawall 6. Complete Border Street bridge repairs 7. Reduce I/I for the Sewer Collection system around harbor roadways through targeted repairs. (G #2) 8. Install water main on Elm Street. (G #2) 9. Oversee and manage the Lily Pond Water Treatment Plant Upgrades (G #2) 10.Coordinate design of water main replacement for Rt. 3a associated with the reconstruction project. (G #2) | 91 Back to Table of Contents Department of Public Works - Procurement and Contracts Mission Statement The mission of the Procurement Department is to promote fair and open competition, procure quality goods and services, and achieve the highest standard of professional public procurement through integrity, trust, and ethical practices. Prior Year Major Accomplishments 1. Bidding for Government Island and Parker Ave Engineering services o Contract executed. 2. Seaport Economic Council Grants o $160k Government Island o $170k Parker Ave 3. Green Communities Projects completed on-time on budget. o $138k grant 4. Electric Charging Station installed o Eight new stations-16 ports 5. Bidding for Solar project o Contracts pending 6. Bidding for seawall repairs o Contract executed. 7. Document Management services procured. o Contract executed. 8. Bidding for Town Hall Architectural Services o Contract executed. 9. Covid-19 PPE procured (G #1) 10.Surplus of town equipment 11.Purchased new Town vehicles and equipment. 12.Support for all Town Department procurements of goods and service Goals for Coming Year 1. Continue support for all Town Department procurements of goods and services. 2. Bid Town Hall Project 3. Bid additional solar opportunities. 4. Seek grants for public works projects. (G #3) 5. Secure grant funding for additional ‘Green’ Projects | 92 Back to Table of Contents 6. Continue seeking funding opportunities for the Town Hall project and Harbor projects. (G #3) | 93 Back to Table of Contents HUMAN SERVICES Public Health Mission Statement The Health Director and the Board of Health are dedicated to keeping the Town of Cohasset a healthy and environmentally safe place to live. Our goal is the promotion and protection of public health within the community. We strive to do this through the development and implementation of programs that seek to prevent the outbreak of infectious diseases and by controlling environmental health hazards. We enforce state statutes and regulations as well as local regulations regarding on-site septic disposal systems, private wells, restaurant sanitation, tobacco control, dumpster control, beach water quality testing, public pools and housing sanitation. We promote sanitary living conditions for all our residents and strive to protect the environment from damage and pollution. Public Health Nurse The Health Department includes a Public Health Nurse that conducts health screenings for all residents, flu clinics, tick education, communicable disease surveillance, Melanoma education and recreational camp inspections. Our nurse also conducts visits to perform health assessments and make referrals as needed. Our nurse participates in emergency preparedness planning and coordination. Board of Health The Health Agent is overseen by the Board of Health, a three member elected Board serving residents through the enforcement of health codes and the promotion of good public health practices. The Board and health agent are heavily involved in the regulatory and permitting process for a number of environmental and public health issues as well as major development projects. The mission of the Cohasset Board of Health is to provide the residents of the Town of Cohasset with comprehensive, high-quality Public Health Services through the evaluation (and developing new) town policies, procedures, regulations, statements, and programs in the areas of Public Health Nursing, Environmental Health, and other Public Health disciplines. Safe Harbor Cohasset Coalition Since July 2014, Safe Harbor Cohasset has been working to promote awareness and implement resources to help make an impact on the substance abuse in the community. The mission of the Safe Harbor Cohasset Coalition is to foster a strong and inclusive community that encourages healthy, educated and responsible choices about drug and alcohol use by promoting communication and collaboration designed to meet the unique needs of Cohasset families. | 94 Back to Table of Contents Programs and Services Prior Year Major Accomplishments 1. Attended online meetings with Massachusetts Department of Health (DPH) on a biweekly basis to understand the latest orders and guidance being provided by the state to reduce transmission of COVID-19. Direction from the state in the form of Orders and Sector- Specific Guidance was then implemented by town businesses and civic organizations. (G #1) 2. Conducted outreach and educational efforts to promote efforts to reduce transmission of COVID-19. Provided businesses and groups with the latest versions of guidance documents as the state moved through various stages of gradual closing and re-openings. (G #1) 3. Reviewed COVID safety plans provided by various groups and met either online or in- person to discuss implementation of safety measures. (G #1) 4. Held two drive-through flu clinics at the Osgood School and one in-person clinic at Willcutt Commons. Clinics included both high- and low-dose vaccine. The flu clinics also served as dry-run clinics for anticipated COVID clinics in 2021. (G #1) 5. Continued to prepare for the Emergency Dispensing Site at Willcutt Commons, anticipating COVID vaccines available in 2021. (G #1) 6. Communicated COVID information to the town on a regular basis by giving updates at Select Board meetings every two weeks; providing information on COVID blog on the town website and other locations on the town website. (G #1) 7. Inspected all food establishments in town. Most received two inspections, one every six months. Followed up with re-inspections for those out-of-compliance. (G #1) 8. Permitted food, tobacco and dumpsters using electronic permitting. Also began to incorporate other permitting online including septic installers, septage haulers, private wells, swimming pools, bodyworks. (G #1) Enforcement • Septic Inspections • Septic Plan Review • Soil Testing • Food Establishment Inspections • Public Beach Testing • Housing Inspections • Public Swimming Pool Inspections • Animal Permits • Private Well Plan Review • Smoking Regulations • Nuisance Complaints • Recreational Camp Inspections Public Health • Flu vaccinations • Flu planning and tracking • Seasonal flu clinic • Home Health visits • Investigation and follow-up of communicable diseases. • Implementation of Cohasset CARES • Tick Education • Investigate and report on all foodborne illnesses • Melanoma education • Walk in clinic hours for a variety of nursing services • Coordination of annual Health & Rec Fair Emergency Preparation • Emergency Dispensing Site Plans • Food recalls – education of restaurant owners regarding food supply • Coordinate and assist food establishments during power outages • Assist sewer department with sewer main breaks • Emergency Shelter Planning • Isolation and Quarantine protocols | 95 Back to Table of Contents Goals for Coming Year 1. Administer COVID vaccines in 2021 using PrepMod software provided by DPH. PrepMod links to the Massachusetts Immunization Information System (MIIS) to automatically transmit patient vaccination information. (G #1) 2. Continue to provide guidance to businesses and organizations as the state of Massachusetts progresses through phased re-opening during the state of emergency. (G #1) 3. Continue expansion of electronic permitting to include all BOH permits. (G #1) 4. Implement food inspections using IPad technology. 5. Continue to collaborate with Safe Harbor Cohasset Coalition to prevent drug and alcohol abuse. (G #1) 6. Based on historic trends, 2021 is anticipated to be another year of concern for EEE. Meet with Plymouth County Mosquito Control to better optimize mosquito spraying next year and be proactive promoting public education and awareness. (G #1) 7. Further expand the public health education campaign on tick borne illness and disease, coordinating with community groups to maximize awareness. Conduct a permethrin boot spraying activity as part of the 250th Celebration or Earth Day celebration. (G #1) 8. Update the Health Department pages of the town website. Include links to new online e- permitting and existing local BOH regulations. (G #1) 9. Revise existing Animal Regulations to be consistent with the existing application and permit templates. 10. Implement software developed for the Public Health Nurse’s medical records to become electronic. Performance | 96 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED BOARD OF HEALTH PERSONNEL 142,530 150,471 174,560 EXPENSES 24,855 35,800 39,300 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 167,385 186,271 213,860 FULL TIME EQUIVALENTS 1.86 1.86 2.00 | 97 Back to Table of Contents Safe Harbor Cohasset Coalition Mission Statement Safe Harbor Cohasset Coalition is a community substance use prevention coalition with a driving mission to continue to foster a strong and inclusive community that encourages educated and responsible choices about drug and alcohol use through collaborative programming and events. In doing so, the aim is to reduce and prevent underage substance- use and adulthood addiction. Their work is to provide knowledge, provide youth with skills to refuse until they are of legal age, and encourage those who are of legal age, to do so responsibly, set a good example, and have open discussions about their parental expectations when it comes to drug and alcohol use. Programs and Services •Educational Prevention Forums for Parents and Students •Alternative Activities for youth during high -risk times •Guiding Good Choices (Workshop designed to help caregivers to help children aged 9-14 years old build communication skills with adults and each other, make good choices when faced with difficult situations, and learn family bonding techniques that are fun for the whole family.) •INTERFACE Referral Service to providers in your area who specializes in your need, welcomes new patients, and accepts your insurance. •International Overdose Awareness Day (Annual candlelight vigil on August 31 to raise awareness of overdoses, reduce the stigma of drug -related deaths and acknowledge the grief felt by families and friends.) •Monthly Parent Coffee Hour (Facilitated by LMHC, for parent questions, exchanging ideas, and sharing struggles and experiences with peers.) •Narcan Trainings-Free and facilitated by CPD and local organizations. •National Prevention Week Awareness- Every May •National Prescription Drug Take Back Days (National Take Back Day is a day dedicated to safe, convenient, and responsible way to dispose of unused or expired prescription drugs, twic e a year in April and October.) •Parent Advisor (This free and confidential service is offered to Cohasset residents who may have a family member, a friend, or a personal struggle, who would like to talk with someone who has gone through this before and can help offer guidance. •Recovery Month (Every September, Safe Harbor partners with Paul Pratt Memorial Library and South Shore Arts Center to incorporate literature and art in acknowledging this month.) •Red Ribbon Week Awareness •Youth Ambassador Program (This youth-led program is open to grades 7 & up and builds leadership skills, raises awareness around health issues affecting the Cohasset community, and facilitates lasting peer, adult, and community relationships.) | 98 Back to Table of Contents Boards and Committees • School Committee • Parent School Organization (PSO) • Diversity Committee • Select Board • Safe Harbor Cohasset, Inc. Steering Committee: advisory, support, and 501©3 Board of Safe Harbor Cohasset • Recreation Department • Paul Pratt Memorial Library • Second Congregational Church • Cohasset Chamber of Commerce • National Honor Society • Evoke Wellness • Harbor Committee • Earth Day Committee/Open Space & Recreation Committee • Safe Harbor Cohasset Coalition works with an additional, multiple boards, and departments to ensure consistent communication and collaboration including but not limited to: Cohasset Public Schools, Cohasset Board of Health, Facilities, Cohasset Police Department, Social Service League, Information Technology, Finance, Treasurer, Human Resources, Town Manager’s Office, Elder Affairs, Cohasset Community Television Corporation (Cohasset 143 TV), Procurement Prior Year Major Accomplishments 1. Year-Round Parent Advisor, Free & confidential resource to the community 2. January 13, 2020 Screenagers viewing in partnership with PSO 3. January 17, 2020 Ground Level Cafe 4. January 29, 2020 Samantha Skunk at Osgood 5. February 14, 2020 Ground Level Café 6. April 1, 2020 Handling your Kid’s Challenging Behavior Presentation 7. June 2020 Pandemic Parenting Trainings 8. July/August 2020 CPD increased patrol in high-risk underage drinking areas (hot spots) 9. July 31, 2020 Hosted Family Movie Night: Cars Under the Stars -Alternative, substance-free evening for youth and families 10.August 31, 2020 Hosted Annual International Overdose Awareness Vigil on the Commons 11.September 17, 2020-Present, Ambassador meetings, weekly, virtually -Increased from 22 to 50 registered youth ages 12-17 -Kicked off every meeting in October with an Our Minds Matter activity -Created/disseminated a sticker for all K-12 students with the Interface Referral Service information | 99 Back to Table of Contents 12.October 2020 Planned and implemented the community-wide pumpkin event 13.October 2, 2020 Hosted Ground Level at Sandy in October 14.October 5, 2020 Free Narcan Training with Free Narcan w/ Manet Community Health Center 15.October/November 2020 Provided Substances & Relationships Webinars w/ Health Imperatives, Inc. 16.November 2020 Developed a sticker and implemented a sticker shock prior to Thanksgiving at Curtis Liquors 17.November 2020 Presented to the girl and boy scouts on alcohol prevention 18.December 2020 Created a red-flag resource for parents with college students coming home Goals for Coming Year 1. January 2021 Met with CPS Health Department to identify areas for expansion -Expanded 5th grade curriculum 2. January 2021 Developed and provided vaping resources/how to quit for CPS admin newsletters 3. February 2021 Recreation solidified timeline for Cohasset Center to open for youth in September 2021 4. February 2021 Sponsored Drug Story Theater for all 8th graders at CMS 5. February 2021 Launched Our Safe Home Campaign & Directory -Over 60 families have taken the pledge so far Pledge to not provide alcohol to minors/space for minors to use alcohol 6. February 2021 Sponsored month subscription film ‘Don’t Wait’ for community to watch from home 7. March, April 2021 Ambassador’s Spring Into Action Campaign- Delivering 91 plants around Cohasset with -Drug Take Back information included 8. April 24, 2021 Partnering with Earth Day Committee for substance-related litter clean up/Drug Take Back Day 9. April 28th- June 2, 2021 Wellness Wednesday Emails with PSO 10. -Provides parents with effective parenting techniques, family management strategies, and how to 11.communicate expectations with their children in regards to substance use and risky behavior 12.May 7, 2021 Ground Level Cafe at Sandy Beach 13.May 2021 Partnering with Harbor Committee to post alcohol & boating/swimming prevention signage 14.May 2021 Partnering with CHS to mail Parent Alcohol Handbook to all graduating CHS Senior families 15.May 9-14, 2021 National Prevention Week CHS including 5 themed, interactive bulletin boards. Towns | 100 Back to Table of Contents sporting NPW lawn signs promoting Safe Home Directory 16.June 3, 2021 Open Coalition Meeting at 11AM 17.July 2021 Releasing Substance Reduction Progress from 2019-2021 Data Results 18.August 2021 Launching Year 4 of Youth Ambassadors 19.August 2021 International Overdose Awareness Vigil 20.September 2021 Cohasset Center to Open 21.Fall 2021 Sponsoring Peak Performance Curriculum & Spring 2022 Brain Drain 22.October 6, 2021 Co-Sponsoring to bring Jarrett J. Krosoczka, author of Hey Kiddo, to Cohasset 23.November 2021 Holiday Sticker Shock | 101 Back to Table of Contents Performance | 102 Back to Table of Contents Elder Affairs Mission Statement The mission of “Cohasset Elder Affairs” (CEA) is to offer outstanding programs and services that provide for the physical, social and emotional well-being of our older adults by assisting them to lead independent, stimulating and self-reliant lives as members of the community. Programs and Services Outreach • Holiday Baskets • Cohasset Cares Safety Program • Case Management • General Advocacy and Elder Resources • Caregiver Support Groups • Legal Assistance Referrals • Fuel assistance • Mental Health Assistance referrals • S.N.A.P. Assistance • Medicare / Medicaid Assistance / Applications • 60 Elm Street Outreach • 3C list Wellness Calls/Follow-Ups • Elder resources information • Monthly Vista Newsletter • Transportation to medical appointments and shopping trips • Licenses Social Workers Services • Hoarding resources Community Education • Health Benefits Counseling – S.H.I.N.E. – Serving Health Information Needs of Everyone • Social Security Support • Transitioning / Downsizing programs • Tech Help • Adult Education Classes • Presentations: - Alzheimer’s - Caregivers’ - TED Talks - Financial Foundations - Lunch/Learn - Reverse Mortgage Seminar - Senior Scams - Garden Club Workshops - Congressional Representatives Open Office Hours - Caregiver Workshops & Presentations Cultural Programs • Author Series • Boston Symphony Orchestra Field Trips • Diversity Programs • Exploring Your Legacy • French Conversation Group • Memorial Day Program • Cultural Speaker Events • Book Club • Great Discussions • Garden Club Projects • Armchair Travels • Conversational Italian • Bus trips to museums • South Shore Art Center Mobile Museum Presentations • South Shore Conservatory Storyteller programs • Live performances Fitness / Exercise • Yoga • Strength • Stretch • Balance • Zumba Gold • Pickleball Recreation/Socialization • Bridge • Mahjong • Cribbage • Seasonal Luncheons / Parties / Celebrations – 90th Birthday Parties / Father’s Day / Mother’s Day / St. Valentine’s Day / End of Summer Barbecue / Christmas / Thanksgiving • Knitting • Quilting • Cohasset Café • Veterans’ Breakfast • Dancing • Volunteer Appreciation Breakfast • Men’s Social Group • Bus trips throughout New England Healthy Living • Matter of Balance workshop • Maintain Your Brain • Yoga/Acupuncture Workshop • Dental Hygienist • Pedi-Care appointments • Flu Shot clinics • Blood Pressure Checks • Reflexology • Manicures • Aging Mastery Workshops | 103 Back to Table of Contents Boards and Committees • Public Health Nurse’s Office at Willcutt Commons – flu shots, walk-in nurse’s office hours – 2 times a week. • Veteran’s Services Officer – assistance with Veteran’s needs, office hours on-site at Willcutt Commons • Cohasset Housing Authority – 60 Elm Street • Cohasset Cultural Council – awarding of funds for and support of programming at Willcutt Commons. • Elder Affairs Board of Directors – advisory and support for Cohasset Elder Affairs • Friends of Cohasset Elder Affairs – non-profit fundraising ‘arm’ of Cohasset Elder Affairs; liaison to Cohasset Elder Affairs Board of Directors • The Elder Affairs Department works with multiple boards, and departments to ensure its safe and efficient operation including but not limited to: Board of Health, Facilities, Fire, Police, Emergency Management, Information Technology, Finance, Town Clerk, Treasurer, Human Resources, Town Manager’s Office, Select Board, Alternative Energy Committee, Cohasset Community Television Corporation (Cohasset 143 TV), Cable Advisory Board, Procurement Prior Year Major Accomplishments 1. Through a grant, hired a Licensed Independent Clinical Social Worker to address the social, emotional, and physical (medical) problems of aging that may impact an individual’s ability to age independently in our community. (G #1) 2. Increased Outreach efforts to reach newly acquired status of “older adult” (60+) with a welcome letter and first monthly Vista newsletter. 3. Implemented My Active Center software allowing people to register and pay on-line for programs and activities. (G #1) 4. Hosted our First annual Toys for Tots Drive that generated $670 and over 150 toys for the Christmas Holiday. 5. Increased intergenerational programming with collaboration of Safe Harbor and Cohasset Public Schools with game nights and cards. (G #1) 6. Received National recognition from National Councils on Aging (NCOA) for our work on the very successful Community Suppers. (G #1) 7. Increased our Social media presence on Facebook and implemented Civic send email blasts allowing us to promote our programs to people who prefer online versions and to those who live out of town. (G #1) 8. Our Board elected Tana Carlson as Chairperson and Vice Chair Diana Karcher Home/Yard Assistance • Small Home Repair program • ‘Make a Difference Day’ • Food Pantry Deliveries • Friendly Visitors • SSL Home Deliveries Nutrition • Food Pantry - home delivery - client transport • Congregate Meals • Meals on Wheels – home delivered meals • Luncheons Intergenerational • 60 Elm Intergenerational • Deer Hill • Grandkids Movie Matinee • South Shore Vo-Tech • Community Suppers | 104 Back to Table of Contents 9. Reassessed programs during the pandemic providing exercise and social programs on a virtual platform. 10.Provided over 5,500 meals and food deliveries throughout the pandemic crisis to assist older adults from having to go into food stores. (G #1) Goals for Coming Year 1. Continue self-assessment for national accreditation. 2. Create a website dedicated to programs and services offered at Willcutt Commons. (G #1) 3. Expand innovative adult learning programs both online and in person. (G #1) 4. Expand our Age Friendly and Dementia Friendly initiatives and increase programming for caregivers. (G #1) 5. Safely reopen Willcutt Commons to the public following MA DPH COVID19 precautions and guidelines. 6. Continue meeting Cohasset Select Board’s goal of Community Health by offering programs and presentations to educate and promote inclusivity, diversity, and wellbeing. (G #1) Performance • 920 different individuals participated in at least one Willcutt Commons program and many participated in multiple programs. • 55-102 is the age range of attendees with 20% of our participants age 70-74 • 98 volunteers contributed 1,947 hours of service – valued at $49,512.21. • 1041 cases were tended to for 171 individuals for Outreach and Social Work case- management with focus on fuel assistance, advocacy, caregiver, and family assistance, etc. • 330 wellness calls were conducted to vulnerable seniors before and during the pandemic for wellbeing and weather- related events. • 288 congregate lunches prepared by volunteer celebrity chefs. • 4219 grab n go, St Stephens, Launch or Celebrity Chef meals delivered. • 70 Serving Health Insurance Needs of Elders (SHINE) appointments (virtual and in person) • 1328 rides to medical appointments or shopping • 764 offerings of programs and events • 383 food pantry deliveries | 105 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED ELDER AFFAIRS PERSONNEL 271,259 291,509 291,509 EXPENSES 24,346 37,000 37,000 PRIOR YEAR ENCUMBRANCES 106 - - SUBTOTAL 295,710 328,509 328,509 FULL TIME EQUIVALENTS 3.91 3.91 3.91 | 106 Back to Table of Contents Veterans Services Mission Statement The mission of Cohasset's Department of Veterans Services is to: Administer benefits to eligible veterans and/or their dependents under Massachusetts General Laws (MGL) chapter 115; Provide assistance to and to advocate for all the town's veterans and their dependents; and Direct emergency financial assistance for veterans in need Programs and Services Prior Year Major Accomplishments 1. 100% compliance with Mass DVS reimbursement protocol to ensure that the town of Cohasset receives the proper support for its activity with the veterans in MGL 115. 2. Although semi-virtual, successful observance of Memorial Day, 9/11, and Veterans Day. (G #1) Goals for Coming Year 1. Increased awareness and participation in MGL 115 as well as VA benefits. 2. Proper recognition of Cohasset veterans prior to WWI. 15 Cohasset residents made the ultimate sacrifice during the Civil War, War of 1812, and the American Revolution. They are not honored anywhere. 3. Proper recognition of Cohasset’s only recipient of the Nation’s Highest Honor, the Congressional Medal of Honor. 4. Establish Cohasset as a Purple Heart Community. Federal Assistance Programs & Services Providing information and direction concerning: • Death Benefits • Educational Benefits • Employment • Housing Assistance • Medical benefits • Social Security Disability • VA Disability • VA non-service connected pension • Widow’s benefits • Social Security Supplemental Income • VA Home Loan State and Local Assistance Programs & Services Providing information and direction concerning: • Annuities • Awards and medals • Burial information • Chapter 115 benefits • Clothing • Education • Elder services • Employment • Flags and markers • Financial assistance • MassHealth • Pharmaceuticals • Real estate tax exemptions • Record retention • Sales tax exemptions • Shelter and veterans’ services Community Events Plan, coordinate and assist with: • 9/11 Memorial Observance • Memorial Day Parade • Veterans Day Observance | 107 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED VETERANS SERVICES PERSONNEL 20,992 29,414 29,414 EXPENSES 66,651 100,450 85,450 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 87,643 129,864 114,864 | 108 Back to Table of Contents CULTURE AND RECREATION Library Mission Statement The Paul Pratt Memorial Library is a vibrant community hub that serves as an incubator of discovery and a catalyst for creative imagination and lifelong learning. Statement of Values: Library staff, trustees, and Friends are committed to offering high quality information, resources, and programming to the Cohasset community and beyond. We work to ensure that all citizens have equal access to information, and that all persons are welcomed by professional staff dedicated to providing outstanding services. Boards and Committees Board of Library Trustees: The Trustees are not only advocates for Cohasset’s public library, but are responsible for overseeing the library’s operations, establishing policies and plans, and determining the library’s budget. The Board of Trustees endorses in general principle the “Freedom to Read” and “Library Bill of Rights” statements of the American Library Association. Cohasset Library Trust: The Cohasset Library Trust, Inc. was established in 2006 to increase the library’s endowment and prudently manage its investments. The elected trustees of the Paul Pratt Memorial Library created this nonprofit, tax-deductible 501(c)(3) corporation as authorized by town meeting vote and enabling legislation. The Trust has a Board of Directors appointed by the elected library trustees and their names are listed below. They have considerable experience in other Cohasset organizations and among them have substantial marketing, fund-raising and investment management skills. The goal of the Trust is to increase the amount of expendable funds available to the library by increasing the size of the endowment. Friends of the Cohasset Library: The Friends is a 501(c)(3) organization, eligible for matching contributions from many corporations. Friends of the Cohasset Library Mission Statement: "The Friends support the Mission of the Paul Pratt Memorial Library through ongoing fund- raising and advocacy to enhance library resources and programming and to provide community outreach services." | 109 Back to Table of Contents Programs and Services Like all industries, libraries across the country were challenged in at the end of FY20 into FY21 to be their most creative selves to continue to provide vital services to our communities. Paul Pratt Memorial Library closed its doors with little to no notice to the public on March 13th, 2020. An unprecedented necessity to keep our staff and the community members of Cohasset safe. With only a week or so of planning for the potential for this event to occur, the entire library staff began to work remotely. Prior Year Major Accomplishments 1. Utilized outdoor space for innovative gathering space and programming. (G #1) 2. Improved wayfinding and collection signage. 3. Installed people counting system to optimize staffing schedules and usage reports. 4. Enhanced overhead lighting throughout the adult and reference sections. 5. Temporarily repaired roof to extinguish ongoing leaks on rainy days. Programs for Youth • Story Times (Outdoor and Virtual) • Mama Steph Music • Puppet Story Times • Take and Make crafts for Kids • Take and Make crafts for Teens • After Hours Library Ghost Hunt • Science of Bubbles • Outreach services to the homebound • Teen Tarot Cards • Henna • Homework Club with free tutoring • College Admissions programs Programs for Adults • Book discussion group • Great Decisions Foreign Policy Study & Discussion group • Cooking Classes • Genealogy classes • Craft Nights • Local Business Partnership Events • Local and Celebrity Author Talks • Gardening Advice and Talks • Cake and Conversations with local professionals Services • High quality collection of books, magazines, audiobooks, and DVDs • Perkins Talking Book collection • Wireless internet in building and outdoors • Chromebook lending • Internet hotspot lending • Ancestry.com • Streaming movies and documentaries • Robust 24/7 eBook and eAudiobook collection • Study and meeting rooms for public use by reservation • Computers, printer, scanner, and copy machine for public use • Ongoing book sale • Discounted museum passes • Outreach material delivery to the homebound • Borrow a metal detector, robots, projector for outdoor movies, and much more! | 110 Back to Table of Contents 6. Update material circulation types and rules to optimize usage and availability of current collection. 7. Lobbied and successfully attained some additional financial support of the library's state mandated materials budget. 8. Overhauled operations quickly and efficiently to continue service under COVID guidelines. (G #1) 9. One of the first libraries on the South Shore to offer curbside services. (G #1) 10.Performed a collection diversity analysis in the Children’s department with Bates College’s analysis tool. (G #1) Goals for Coming Year 1. Create outdoor pathway lighting for staff and patrons to navigate overflow parking lot at night. 2. Contribute to the success of the new Youth Center (G #1) 3. Optimize appropriated budget using statistics from newly installed people counters. 4. Review expenditures on library collections/ materials vs. circulation. 5. Complete analysis of basement environment for possible archival depository 6. Add a banister to Ripley Road outdoor stairway. 7. Complete and adopt strategic plan for years 2022 - 2025 8. Lobbied and successfully attained some additional financial support of library’s state mandated materials budget. 9. Seek solution(s) to improve management coverage for library’s 59 weekly open hours. Changes in Budget, Goals and Objectives 1. Personnel Budget a. Proposal to reflect FY22 Cohasset Library Union Contract increases. b. Decrease in Education Reimbursement 2. Expense Budget a. Proposal for town funding of additional $3k in materials budget. b. Proposal for the transition of Wi-Fi services at a yearly cost of $2200 from IT budget to library budget. c. Old Colony Library network is using emergency funds to decrease network library’s assessments for FY22. d. An addition of a marketing budget line with decrease in the supply line. Performance • 4,816 Active library memberships, down .08% from FY19. • 12,933 People participated in library programs, up 6% from FY19. • 150,172 Item transactions, up 2.1% from FY19. • 12,382 E-materials utilized, up 38% from FY19. • 1,418 Community events were held in library meeting rooms, down 34% from FY19. *Statistics gathered from Massachusetts Board of Library Commissioners, ARIS Report. | 111 Back to Table of Contents FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED LIBRARY PERSONNEL 565,013 592,875 612,288 EXPENSES 119,603 130,635 132,560 PRIOR YEAR ENCUMBRANCES - - - SUBTOTAL 684,616 723,510 744,848 FULL TIME EQUIVALENTS 8.46 9.34 9.34 | 112 Back to Table of Contents Recreation Mission Statement The Cohasset Recreation Department serves the community of Cohasset to provide exceptional recreational activities and programs for residents of all ages. The goal of the Department is to create an easily accessible environment in which every resident will enthusiastically participate in recreational leisure to embrace good health and well-being in mind, body, and spirit. The Cohasset Recreation Department is devoted to meeting the present and future needs of all residents and making healthy recreational activities an integral part of this tight-knit community. Programs and Services Kids and Adult Fitness • Advanced Tennis • Afternoon Fun with Mr. Dykas • Ashtanga Yoga Classes with Cindy Matheison • Baseball 143 • Baseball, South Shore Baseball Club • Boston College Football • Boston Paintball -Xtreme Trip Veterans Day • Boys Lacrosse Clinic Grades 6 & 7 • Cardio Sport Fitness • Challenge Rocks - climbing • Cheerleading Clinic • Cohasset Boys Lacrosse Clinic • Cohasset Girls Lacrosse Clinic • Cohasset Lacrosse Academy - with Tommy Powers • Cohasset Youth Ultimate Frisbee • Cross Country Running Club • Cycling with Cohasset Recreation • Exercise Ball Class • Fencing • Field Hockey Clinic • Fishing Trips • Fit Family • Girls Basketball Clinic • Golf Lessons Kids and Adult Fitness (cont.) • Senior Yoga • Ski and Snowboard Lessons • Skyhawks Sports • Softball Pitchers Clinic • South Shore Basketball School • SSBC Baseball Camps • Strong Boys w/Kelly Grech • Super Soccer Stars • Surf Lessons • Tai Chi • Tennis Classes • The Beantown Jumpers • The South Shore Basketball School • Thundercat Mini-Sports • Train for a 5K/10K • Walking Club • Waterville Valley Ski Trip • Women’s Softball League • Yoga w/ Amy Di Lillo • Youth Cheer Clinic • Zumba Trips • Massachusetts Parks Pass • Bread and Chocolate Trip • Daffodil Festival on Nantucket • Kayak Trips and Instruction • New York Trip • Red Sox Trips Kids and Adult Fitness (cont.) • Haggerty Summer Basketball Camp - Co-Ed • Hatha Yoga Class • Health and Recreation Fair • Heart Healthy Wellness Day • Heart saver CPR AED • High School Conditioning Workshop • Inspire Harmony – Family Yoga before Mama Steph • Inspire Kids Yoga - Pre- School Yoga • Learn To Skate • Lund Summer Sports Clinics • Middle School Wrestling Club • Mr. Dykas Dance Party • NEW Total Body Conditioning • Olympic Archery • Outdoor Summer Basketball Leagues • Power Blast Kelly Grech • Prime Time Lacrosse Clinics • Recreation Hoops • Recreation Soccer Clinic • Recreation Summer Youth Tennis • Reebok BoksKids Program • Rock Climbing • Running Club w/Kelly Grech • Sandlot Baseball | 113 Back to Table of Contents Boards and Committees • Recreation Commission: consists of seven members whom are elected and serve for a five year term. The Commission promotes, encourages, and coordinates recreational activities for all citizens of the Town. The Commission is responsible for making recommendations to the Select Board regarding the maintenance and improvement of recreational areas owned by the Town. • The Recreation department works with multiple departments to operate programs in a safe and effective manner including but not limited to: Health, Select Board, DPW, Facilities, schools, Treasurer’s Office, Harbormaster, Town Clerk, Fire, Police Department, Library, and Human Resources Enrichment • 50 Things Every Young Lady Should Know • Archaeology & Ancient History Program • Art for a Cause Furniture Painting Class • ART-cation • Babes in Artland • Bagpipe Training • Babysitting Course • Be a Jester for a day • Boating Safety Instruction • Chess Wizards • Cohasset Drama Club • Community Garden w/Holly Hill Farm • Computer Explorers • Cooking with Dunk • CPR • Creative Art with Bianca • Dog Obedience • Drama Kids • Drop & Shop • Event-Full! (LLC) Programs • Good Kids-Boston School of Etiquette Boys & Girls • Guitar Lessons • Half-Day Magic & Juggling Mini-Clinics • Home Alone Staying Safe • Kids Art to Go • Kids Just Love Crafts • Lego Engineering Presented by Play-Well TEKnologies • Little Actors Workshop • Mad Science Summer Fun • Middle School Girls Night Out Vacation Programs • April Rec-Cation • December Rec-cation • February Rec-Cation • Wicked Cool Vacation Dance • Boston Academy of Irish Step - NEW • Break Dance with Sean • Dance Heroes • Hip Hop with Taryn • Xplosion Dance, Ballet, Basic Dance, Hip Hop, • Jazz & Tap Summer Programs • Playground Program • Band Program • Concert Series • Chess Wizards Clinic • Playground Monday Electives Art, Ukulele, Yoga, Math • Playground Music Circus Trip • Playground Swim Program • RISE • Xtreme Community Involvement • Ground Level Coffee House • Health and Recreation Fair • Jack Worley Scholarship Fund • Summer Job Fair • Summer Concert Series • Thanks-for-Giving 5K Road Race • The Road Less Traveled to Old Colony Square • Support PSO programs • Provide Tables for Math and Science Night • Town Meeting Child Care • Girl Scout Meetings • Host Town Group Meetings and Registrations. • Host Library Programs Enrichment (cont.) • Musical Friends with Jim Armstrong • Outdoor Exploration • Piano by Ear • Piano Playtime • Playtime with Miss Linda Bolster • Play-Well Technologies • R.A.D. (rape aggression defense) Systems Training • Rock Ensemble & Electronic Music Production • Rockets and Space Flight • Sailing & Yacht Club Staff CPR & First Aid • SAT English Review • SAT Math Review • Spanish Lessons • Spectacular Hands-on Science • Table Manners Express & 7 Habits of Highly Successful Teens Workshop • Technology Class • The Traveling Art Party • Ukulele with Jim Armstrong • Wicked Cool Programs - Lego Etc. | 114 Back to Table of Contents Prior Year Major Accomplishments Summer ‘20 1. Introduced new parent open houses for parents of prospective employees. 2. Largest Middle School Summer Xtreme Registration program in January. 3. Worked with web designer for possible virtual registrations. (G #1) 4. Provided resources and support of the cleaning of all playground and our red tables downtown. (G #1) 5. Introduced a virtual Theme Week. 6. Posted coloring pages and historical pictures throughout the summer. 7. Continued Professional Development. Infrastructure 8. Began the 100 Sohier Street new basketball project. 9. Supported the CYSBA project for the infield replacement at Beechwood Baseball Park. 10.Continued the plans for a Milliken Field Concession Building Project 11.Beechwood Basketball project scope presented. Programming 12.Continued our collaboration with Cohasset Safe Harbor Coalition to use our downtown Rec Center for High School Coffee Houses and other programs. (G #1) 13.Supported and staffed a Safe Harbor Outdoor Movie Night (G #1) 14.Discussions for a teen component at the Rec Center presented. 15.Virtual Thanks for Giving Road Race 16.Tennis Courts line for pickleball were very popular. 17.Dance programming at the downtown Rec Center with Covid protocols 18.Hosted the before and after school program Champions. 19.Reimplantation of RISE before and after school program. 20.CMI Erg programming at 100 Sohier Street 21.Continue to schedule town fields in conjunction with the School Department. Community Services 22.Worked with Veteran Services assisting with PA equipment at Services. 23.Provided resources and support for Annual Town Meeting and Elections. (G #1) 24.Provided resources for the school department’s radio communication. (G #1) 25.Worked with Fire Department to host monthly regional EMS continued education. 26.Commission representation on the Harbor Committee. 27.Commission representation on the Open Space and Recreation Plan 28.Commission representation on the Cohasset 250 Committee | 115 Back to Table of Contents 29.Continued involvement with the Town’s Community Service branch. | 116 Back to Table of Contents Goals for Coming Year Summer ‘21 1. The return to normal (if possible) 2. Reintroduction and training for staff 3. Add additional (virtual) parent open houses. (G #1) 4. Reintroduce our commitment to developing teens with Next Gen 02025 model 5. Continue and build on existing policies related to summer staff wellness. (G #1) 6. Improve our Summer Junior Volunteer program. (G #1) Infrastructure 7. Complete projects and rehabilitate the parking lot, fields and courts at 100 Sohier Street. 8. Improve playing conditions at Beechwood Basketball Court 9. 100 Sohier Street 2nd floor – replacement of the carpet to a multiuse flooring system. 10.Tennis Court Repairs and more pickleball lined courts. Programming 11.RISE Before and After School Program with the School Department 12.Teen Center programming at our Rec Center – Labor Day 2021. 13.Renew and strengthen our existing school year programs. 14.Strengthen our staff recruitment and training programs. 15.Reestablish programming at our Recreation facilities. 16.Increase sponsorship model for recreation programs. Staffing 17.Increase Professional Development 18.Hire additional full-time staff. FY20 FY21 FY22 ACTUAL BUDGET RECOMMENDED RECREATION PERSONNEL 136,782 140,025 143,008 EXPENSES - - - SUBTOTAL 136,782 140,025 143,008 FULL TIME EQUIVALENTS 2 2 2 | 117 Back to Table of Contents SCHOOL ADMINISTRATION | 118 Back to Table of Contents Cohasset Public School Administration Responding to the Coronavirus Pandemic For FY22 the School District continues to face the challenge of full in person learning. The Coronavirus pandemic has required changes to many parts of school life. At the time of writing, the School Superintendent has established a structure to develop the school in person learning strategy and is working with the guidance from the Commissioner of Elementary and Secondary Education. The priorities that the District has set out (see below) remain extremely important – some of them even more so. It will be incumbent upon the district to continue to meet the educational needs of students. Therefore, the School Committee is moving forward with a budget that prioritizes the needs of students, including elementary numeracy, instructional technology, students’ social and emotional needs and addressing learning gaps. This budget also strengthens the Districts’ safety & facilities to include social distancing, personal protective equipment (PPE), air-flow, and sanitizing requirements of the school district. The School District has set up a number of Committees that advise the District Leadership team that continue to address and strengthen the social-emotional support and educational needs of our students: • Elementary Instructional Planning: Osgood & Deer Hill • Secondary Instructional Planning: CMS & CHS • Facilities/School Operations Planning, including Safety and Social Distancing Protocols, and health considerations • Technology Planning • Athletics Planning • Before-and-After School Program Planning / Club Planning • Social-Emotional Planning o Student Social-Emotional Support Planning o Staff Social-Emotional Support Planning • Family Connection Planning Mission Statement The Cohasset Public Schools is a district committed to excellence. We hold high expectations for all students and staff, and provide the support and resources that enable all to meet or exceed those expectations. We collaboratively support an academically challenging, safe, respectful, and student-centered learning environment in preparing them to be responsible citizens of a global and digital twenty- first century environment. District Strategic Plan A new strategic plan is underway. In June 2016, the School Committee approved a five-year strategic plan (FY 17 to FY 21) for the Cohasset public schools. This strategic plan was based on a year-long project including input from all community stakeholders. | 119 Back to Table of Contents Enrollment FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 1-Oct 1-Oct 1-Oct 1-Oct # Classes Class Size 1-Oct # Classes Class Size 1-Oct # Classes Class Size JOS 366 346 349 335 333 328 Pre School 24 24 24 24 2 11.5 25 2 12.5 31 2 15.5 Kindergarten 105 95 101 103 5 20.4 100 6 16.7 94 6 15.7 01 110 119 106 105 5 20.4 105 5 21.0 98 5 19.6 02 127 108 118 103 5 20.6 103 5 20.6 105 5 21.0 DHS 382 390 375 349 311 311 03 136 127 113 118 6 19.7 103 5 20.6 96 5 19.2 04 126 141 123 109 5 22 114 5 22.8 102 5 20.4 05 120 122 139 122 5 24.4 94 5 18.8 113 5 22.6 CMS 405 377 352 347 # ELA 357 # ELA 336 # ELA 06 143 119 120 134 7 19.1 119 6 19.8 92 6 15.3 07 128 133 105 116 6 19.8 130 7 18.6 118 7 16.9 08 134 125 127 97 6 16.3 108 6 18.0 126 6 21.0 CHS 433 469 481 469 # ELA 450 # ELA 432 # ELA 09 127 129 111 117 7 17 103 5 20.6 108 5 21.6 10 116 127 130 106 6 18 116 5 23.2 104 5 20.8 11 97 119 121 128 5 26 104 5 20.8 118 5 23.6 12 93 94 119 118 4 29.5 127 5 25.4 102 5 20.4 Grand Total 1586 1582 1557 1500 1451 1407 Change -4 -25 -57 -52 -41 *includes 22 FT enrollment in TECCA Cohasset is a high achieving district with over 90% of the graduates continuing to post- secondary education. The Cohasset public schools consistently return results that maintain Cohasset in the top tier of state public schools in standardized measurements including MCAS, SAT, ACT and AP exams. The school district boasts strong community support and student activities that center around the sciences, athletics, music, and opportunities that our coastal location provides. Boards and Committees The Cohasset School Committee is made up of five elected members with three-year terms. Massachusetts Law, Chapter 71: Section 37, charges School Committees to focus on student achievement goals and the following specific duties: • Review and approve budgets for public education, • Select and to terminate the superintendent, and • Establish educational goals and policies for the schools in the district. It is not the duty of the school committee to operate the school, but to see that it is well operated. The application of policies is an administrative task to be performed by the superintendent and his/her staff, who shall be held responsible for the effective | 120 Back to Table of Contents administration and supervision of the entire school system. The School Committee works closely with the Superintendent and district leadership and the Town of Cohasset to ensure that student achievement goals of the district are being achieved and that the financial resources of the community are being prudently managed. The Cohasset School Committee has the following sub-committees: Policy & Standards, Superintendent Evaluation, Collective Bargaining, Budget & Finance, Technology, and Security. In addition, members hold liaison assignments with the following town committees and organizations: Schools Councils at Osgood School, Deer Hill School, Middle-High School, Cohasset PSO, Cohasset Education Foundation, Elder Affairs, SEPAC, Safe Harbor Coalition, Emergency Management, Hall of Fame, Long Range Planning Group, Master Plan Committee, 250th Year Anniversary and Town Hall Building Committee Goals for Coming Year For FY 22, the School Committee is characterizing the requested school budget as “needs- based” in order to provide a level-service budget with a few incremental improvements based on student achievement goals articulated below. These needs were identified before the Coronavirus Pandemic took hold and were broadly defined to include responses to enrollment trends, the reality of changing student demographics and associated special education/other services, contractual obligations, and resources to meet Department of Elementary & Secondary Education (DESE) requirements and other legislative mandates. Student Achievement is at the heart of all School Committee and District decisions. For the FY 22 budget, the School Committee and district leadership support the following Student Achievement priorities. These priorities are supported by the School Committee’s and the Administration’s goals. | 121 Back to Table of Contents FY22 BUDGET PRIORITIES Changes in Budget, Goals & Objectives The FY 22 requested school budget is $21,684,432, a 3.45% increase over last year’s appropriated school budget and on target with the Town Manager’s recommended year-over- year increase of $723,576. The FY 22 requested school budget is based on level services with some important incremental improvements based on essential staffing. The following are key considerations were taken into account in developing the FY 22 school budget: 1. District enrollment is projected to remain relatively steady. 2. The requested school operating budget is after offsets from grants, awards, gifts and fees/tuition from revolving accounts (see note below). 3. Budget priorities (see above) will drive resource allocation decisions of the administrative team. 4. Personnel expenses include an assumption for contractual increases for all staff, retirements and attrition. 5. The district works closely with Capital Budget Committee and the Community Preservation Committee to support additional expenditures related to school facilities, safety, digital learning, and transportation. 6. Continue to ensure that there would be some capacity within the custodian, nurse and transportation budgets to respond to possible increased demand due to the Coronavirus Pandemic. | 122 Back to Table of Contents FY 19 BUDGET FY20 BUDGET FY21 BUDGET FY22 REQUESTED PERSONNEL $15,909,637 $16,272,291 $17,024,031 $ 17,724,396 EXPENSES $3,640,957 $4,064,844 $3,936,825 $ 3,960,036 TOTAL SCHOOL BUDGET $19,550,594 $20,337,135 $20,960,856 $21,684,432 % Increase 4.02% 3.07% 3.45% FY22 FTEs School Budget Grants Revolving TOTAL Administration 11.5 1 1.5 14 Reg Teachers 71 0 3 74 SPED Teachers 17 0 0 17 Specialists 36.4 0.3 0 36.7 SPED Prof Other 2 1 0 3 Speech/OT/PT 5.3 0.4 0 5.7 Guidance 3 0 0 3 Psych/Adj Coun 5.5 0 0 5.5 Nurses 4 0 0 4 ESPs 33.81 9.4 3.8 47.01 Custodians 8.85 0 0.25 9.1 Secretaries 6 0 0 6 Non-Affiliated/Support Staff 7.1 0 0.5 7.6 Bus Drivers 4.65 2 4.65 11.3 Cafeteria 0 0 11 11 TOTAL: 216.11 14.1 24.7 254.91 | 123 Back to Table of Contents FY22 REQUESTED SCHOOL BUDGET FY22 Staffing changes based on needs: Change FTE Reason Social Studies Teacher – High School +.50 Increased from .50 to 1.0 Position Reading Specialist – Middle School +1 New – add Reading Specialist based on needs Computer Science/Tech Specialist – Middle & High +1 New – add Computer Science/Tech Spec. based on needs Grade 7 Special Education Teacher – Middle School +1 New – add based on needs Social Studies Teacher – Middle School -.50 Retirement – position reduced from 1.0 to .50 Educational Support Professional (ESP) – Osgood Elementary -1.0 Position cut -not filled in FY21 not needed Elementary Teacher - METCO -.50 1.0 Position - .50 moved to be funded by Metco Grant TOTAL +1.5 FTE | 124 Back to Table of Contents In addition to the requested budget, the school district anticipates around $2.8m in revenue from grants, gifts, awards and fees/tuitions from revolving accounts. This funding supplements and does not supplant the district’s operating budget, approximately $2.6m directly offsets the budget request. For more information, please see the school budget documents on the School Committee section of the district website https://www.cohassetk12.org . The School Committee section of the district website includes links to FY 22 budget priorities, line-item detail of requested school budget, and an executive summary presentation of the FY 22 school budget. | 125 Back to Table of Contents DEBT AND DEBT SERVICE | 126 Back to Table of Contents DEBT SERVICE Debt Service appropriations provide for the payment of principal and interest costs for long- and short-term bonds issued by the Town for capital projects for General Fund purposes. The debt service appropriations for the Water & Sewer Enterprise Funds appear in their respective budgets (Enterprise Funds Section of this budget document). Typically, larger projects such as buildings and large-scale capital projects are bonded for twenty years, while the financing for other General Fund projects and equipment is retired within five to ten years. The Town’s goal is to finance capital projects for the shortest feasible term over the useful life of the project in accordance with the terms outlined in Massachusetts General Laws. This ensures that our debt burden will remain manageable. For FY2022, the total Debt Service budget (principal, interest and MCWT admin fees) for the General Fund is $1.3 million, a decrease of approximately $604,000. The decrease is attributable to the pay down of sewer debt funded in the general fund (betterment debt and excluded debt). To minimize the tax impact for larger capital projects, such, issuance of debt for smaller capital projects has been curtailed and in accordance with the Town’s Free Cash Policy, as these smaller capital items have been purchased using available funds. Please see the FY20 FY21 FY22 ACTUAL BUDGETED PROPOSED Non-excluded debt 01-710-5910 Principal 557,591 481,940 189,151 01-710-5915 Interest 25,866 20,401 16,165 01-710-5925 Short Term Interest 4,557 - - 01-710-5926 MCWT Admin Fee 1,906 1,102 708 Total non-excluded debt 589,920 503,443 206,024 Capital fund debt 01-720-5910 Principal 369,885 169,117 172,863 01-720-5915 Interest 42,367 36,136 32,699 01-720-5925 Short Term Interest 18,326 - - Total capital fund debt 430,578 205,253 205,562 Excluded debt 01-730-5910 Principal 1,187,671 1,117,283 845,000 01-730-5915 Interest 136,825 101,063 66,400 01-730-5926 MCWT Admin Fee 1,054 327 - Total excluded debt 1,325,550 1,218,673 911,400 TOTAL GENERAL FUND DEBT SERVICE 2,346,048 1,927,369 1,322,986 | 127 Back to Table of Contents Financial Management Policies in the Appendices Section of this budget document for a more detailed explanation of the Free Cash Policy and the recent successful efforts to fund more pay-as-you-go capital projects. Statutory Debt Limit The aggregate level of the Town of Cohasset’s outstanding debt obligation is limited by State law. The statutory debt limit is established by Massachusetts General Laws, Chapter 44, Section 10 at 5% of our total Equalized Valuation (EQV). The EQV is determined every other year by the State Department of Revenue. Cohasset’s 2020 EQV $3,240,448,100 Debt Limit (5% of EQV) $ 162,022,405 Cohasset’s total issued and outstanding long-term debt principal, both inside and outside the debt limit as of June 30, 2020, was $34,650,263, significantly below the statutory debt limit. Debt Policy Limits There is an additional local limit placed on Cohasset’s total debt obligation through the Debt Policy adopted by the Select Board in May 2016. The Debt Policy provides for specific Gross and Net debt limits for the annual General Fund debt service expressed as a percentage of the proposed budget. Net GF Debt Limit Not to Exceed 10% The estimated FY2022 General Fund debt service budget is well under the local debt policy limits, as net General Fund debt represents approximately 0.8% of FY2022 revenues. Bond Rating In order to comply with complex tax regulations, secure access to the municipal bond market, and assure a competitive climate for bids, the Town uses the services of Bond Counsel, a Financial Advisor and a private credit rating agency to prepare for the issuance of bonds. In June 2017, in conjunction with the bond issuances for various capital projects and the advanced refunding of August 1, 2009 bonds, Standard and Poor’s Ratings Direct maintained the Town’s bond rating of AAA. During the review Standard and Poor’s Ratings Direct cited the Town’s very strong economy and management, strong budgetary performance and flexibility, and very strong liquidity and debt/contingency liability position. With regard to debt and contingent liability profile they commented that “In our view, Cohasset’s debt and contingent liability profile is very strong. Total governmental fund debt service is 7.8% of total governmental fund expenditures…and approximately 77.2% of the direct debt is scheduled to be repaid within 10 years, which are, in our view, positive credit factors.” The independent assessment illustrates how our planning efforts and fiscal discipline produce very real and tangible results—lower rates on bonds resulting in less tax dollars going to pay for interest. Total Long-Term Debt Service - All Funds The total long-term annual debt service from FY2022 through FY2037, including both principal and interest, is shown on the following page. The chart indicates the amount of long-term debt service for the General Fund (Debt Excluded, Non-Excluded and Capital | 128 Back to Table of Contents Stabilization Funded), as well as the long-term debt service for the Water & Sewer Enterprise Fund. - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 Total Long Term Annual Debt Service By Fund Non Excluded Debt Excluded Debt Capital Debt CPA Debt Water Debt Sewer Debt Fiscal Year Non Total Due Excluded Debt Excluded Debt Capital Debt CPA Debt Water Debt Sewer Debt Debt Service 2022 184,740 911,400 205,562 21,284 2,233,734 975,418 4,532,138 2023 175,200 871,975 202,812 20,684 2,203,667 974,753 4,449,091 2024 169,517 827,225 203,787 19,392 2,191,150 963,665 4,374,736 2025 159,296 - 189,687 - 2,195,952 954,739 3,499,674 2026 134,633 - 190,787 - 2,084,636 956,691 3,366,747 2027 134,399 - 66,737 - 1,794,304 885,461 2,880,901 2028 134,164 - 51,287 - 1,713,534 890,170 2,789,155 2029 132,946 - 51,287 - 1,640,126 884,501 2,708,860 2030 132,763 - 51,287 - 1,558,882 854,908 2,597,840 2031 129,637 - 51,287 - 506,800 807,924 1,495,648 2032 75,000 - 51,287 - 104,650 41,800 272,737 2033 75,000 - 51,287 - 106,575 40,600 273,462 2034 - - 51,287 - - - 51,287 2035 - - 51,287 - - - 51,287 2036 - - 51,287 - - - 51,287 2037 - - 25,644 - - - 25,644 1,637,295 2,610,600 1,546,599 61,360 18,334,010 9,230,630 33,420,494 Total Long Term Annual Debt Service By Fund | 129 Back to Table of Contents CAPITAL PLANNING | 130 Back to Table of Contents April 20, 2021 Members of the Cohasset Select Board, Advisory Committee, and Capital Budget Committee: It is my pleasure to submit to you the FY22 Town Manager’s Capital Budget plan for the Town of Cohasset. The development of the annual Capital Budget begins with a request from the Town Manager to all departments to prepare and submit capital requests, so that an overall capital budget can be coordinated among departments based on the highest priority needs of the Town for the coming year. What follows is a collaborative process with each department to determine critical needs and prioritize those needs for the year ahead. Addressing significant capital needs while maintaining services is an ongoing challenge, as is the concurrent balancing of these needs with the tax impact on the community. It is this focus on community needs and fiscal impacts that drive the annual capital budget conversation. As part of the review process each project was evaluated on how it impacted the Town’s operating budget. In addition to the FY 2022 capital program and funding plan, a ten-year plan has also been crafted and presented to help inform the decision-making process (a plan which exceeds the five-year requirement in the Town Manager Act). The final requested Capital Budget is $7,304,914, with $3,005,477.72 from the Capital Stabilization Fund, $70,986.28 from repurposed governmental capital articles, $3,600,000 from borrowing (to be repaid by the Water Enterprise Fund), $428,450 from Water Enterprise Fund Revenues, $151,000 from Sewer Enterprise Fund Retained Earnings, and $49,000 from repurposed Sewer Enterprise Fund articles. The twenty-nine projects included in this plan – which are summarized in the following section of this report – represent the most critical initiatives required to continue to provide top quality services to Town residents. I look forward to discussing these requests with all of you. The overall FY22 Capital Plan Summary and a brief description of each project are attached. Respectfully Submitted, Christopher Senior OFFICE OF THE TOWN MANAGER COHASSET TOWN HALL 41 HIGHLAND AVENUE COHASSET, MA 02025 Christopher G. Senior TOWN MANAGER EMAIL: csenior@cohassetma.org OFFICE: 781-383-4100 x 5109 FAX: 781-383-0228 | 131 Back to Table of Contents Cohasset Town Manager FY22 CAPITAL REQUESTS The following chart summarizes all FY22 capital requests that have been vetted and approved for inclusion in the May 24, 2021 Annual Town Meeting Warrant: A brief description follows for each of the FY22 capital projects noted above. GOVERNMENTAL FUNDS: Road Work ($300,000) – Annual appropriation to fund road replacement program. The specific roads to be repaved will be presented to the Select Board. Bucket Truck ($95,000) – This would be a new addition to the Town’s DPW fleet. Currently DPW Tree & Park Division is limited to branch maintenance work up to 12 feet, with the remaining work contracted out. Much of the annual $40,000 budget is spent on contractors | 132 Back to Table of Contents with bucket trucks. In addition, the Facilities Department spends $15,000 annually to rent lifts for roof and light repairs and assessments. In an emergency situation, the Town must wait for a contractor to handle both elevated tree work and repairs/assessments to roofs and other elevated areas. This new vehicle will provide the platform for the Town to handle these maintenance matters inhouse. Chipper ($38,600) – Replacement of primary wood chipper purchased in 2004. Slope Mower ($48,305) – New addition for mowing steep grades (up to 30%) along roads, fields and the capped landfill. Stand Up Mower ($17,484) – Replacement of existing standup ride on mower for mowing open fields. Salt Shed ($425,000) – The existing 400 ton salt shed was constructed in 1985 and is failing structurally. In addition, the structure isn’t large enough for inside loading and dumping (a best practice for the operation of a salt shed), and does not have sufficient storage capacity. The proposed new shed will have a 2,000 ton storage capacity, allows for inside loading and dumping, and will have sufficient capacity for most of a typical winter season. Police Cruisers (2) ($122,500) – This annual replacement will replace existing vehicles with poor fuel efficiency (11-13 mpg) with hybrid vehicles with both improved mileage (22- 23 mpg) as well as less pollution when idling during operation. Engine 2 Repair ($25,000) – The request is for funding to repair the 2010 Pierce 1,500 Gallon per Minute (GPM) Pumping Engine/Rescue/Class V (non-transport) Advanced Life Support Ambulance used by the CFD. There is significant rusting and corrosion to the frame, chassis, and abutting body areas on the underside of the apparatus. Repairs and refinishing to correct these problems will extend the serviceable life of the truck and will allow the truck to continue to be used in its present mission. The goal of the repairs is to maximize the effectiveness of the apparatus, ensure its present firefighting capabilities, minimize the risk of injury to the personnel operating the apparatus, and to extend the life of the truck to the end of its projected serviceable life (24+ years – projected replacement FY34 - $1,000,000.00). Res Q Jack ($17,000) – This will replace the Fire Departments 2007 Res-Q jack (used to extricate accident victims) with a new model. Command Vehicle - Hybrid ($44,575) – This will replace one of the Fire Department’s incident command vehicles (a 2009 Ford Explorer) with a comparable Hybrid model with better mileage and a better carbon footprint. 2021 Dodge Ram ($59,000) – This vehicle will replace an existing Facilities Department vehicle purchased in 1997 with a modern utility body pick-up, plow outfitted and trailer capable. School Bus Lease ($90,000) – The schools currently lease a bus fleet to provide daily student transportation, an arrangement first approved by the Capital Budget Committee three years ago. The new lease to be negotiated will run through the end of FY 2022. | 133 Back to Table of Contents Chrome Book Lease ($52,000) – The schools request funding of $52,000 to continue the annual lease payments on the leases for digital learning devices at all schools. As previously discussed with Capital Budget Committee, the continued support of the digital learning initiative at all three buildings is part of the district five-year strategic plan. DHS Air Handler ($250,000) – Repair roof top handlers on Deer Hill School. Current units require regular repair. Osgood Sprinkler Heads ($75,000) – Replace the fire sprinkler heads at Osgood due to expiration of their life span. CMHS HVAC System ($500,000) – Replace Cohasset Middle/High School Gymnasium Roof (including replacement of HVAC rooftop units). Current roof and HVAC units let in water which runs into the gymnasium. Woodshop Dust Collection System ($50,000) – Replace dust collection system in the woodshop. System not working properly and allows dust flow throughout the air/room causing a safety/health concern. Door FOBs ($40,000) – Add building security fobs to remaining doors at schools allowing access to building based on security camera and card readers. All doors will be locked at all times for security purposes. There are 8 remaining doors. CMHS Science Lab Plumbing ($120,000) – This classroom was not originally designed to be a science lab but due to scheduling demands is being used routinely to teach science - there are no water/sinks or gas taps in the room which makes the teaching of science more difficult and increases risk of the handling of chemicals. This used to be a computer lab. Pilot Technology ($32,000) – Classroom technology in all three District schools need to be replaced immediately or within the next few years. Before undertaking this significant replacement project, the district plans to research different available technology. This project would allow that technology to be piloted in 6 classrooms (2 in each school). The outcome of this work would be a standardized classroom design for the district (with flexibility for appropriate ages/subjects) and plan for the replacement of existing classroom technology throughout the district over the following five years. Track Replacement ($120,000) – The existing track at Alumni Field, Cohasset Middle High School is 20 years old. It was last resurfaced in 2009. The track has evidence of “potholes” and crumbling. The substructure is beginning to fail. Repairs to the track made in 2018 have begun to fail and can not be replicated. Turf Replacement ($500,000) – Replace the turf carpet at Alumni Field, 143 Pond Street. Cohasset Youth Sports, Cohasset High School Interscholastic Athletics, CMHS physical education classes, Special Olympics all use the Turf. The field is also considered to host MIAA tournament events and is available for rental to other districts or organizations. The field is also open recreational space for the citizenry of Cohasset when not in scheduled use. Sohier Street Basketball Courts ($13,000) – Completion of new court reconstruction - includes color coating and landscape improvements | 134 Back to Table of Contents Milliken Field Concession ($30,000) – Completion of a new concession with handicapped bathrooms ENTERPRSE FUNDS: WATER GAC Filtration System at WTP ($3,600,000) – This project looks to complete design of GAC/BAC filtration system and construct the system for the Lily Pond Water Treatment Plant. This project came from the THM reduction study done at the WTP and pilot study currently under operation. Lily Pond Chlorine Conversion ($335,000) - This project looks to replace the existing gaseous chlorine system at the Lily Pond Water Treatment Plant with liquid. Lily Pond SCADA ($93,450) – This project looks to replace the existing 20-year-old PCL's at the WTP with new PLC's and add new cyber security requirements. SEWER Rotary Sludge Thickener ($200,000) – Replace rotary sludge thickener and clear corrosion on control panel. Impact of Capital Investments on Operating Budget During the capital budgeting process, the team discussed anticipated operating costs associated with significant nonrecurring capital expenditures such as additional personnel costs, additional maintenance costs or additional utility costs. In addition, anticipated savings, such as reduced utility costs and/or lower maintenance costs, or revenue expected as a result of significant non recurring capital expenditures were also considered. Although not quantified during the process, we do not expect any additional costs or savings to be material to the overall General Fund operating budget. However, the Water Department expects to incur approximately $300,000 annually of ongoing maintenance of the GAC Filtration System at the water treatment plant. | 135 Back to Table of Contents ENTERPRISE FUNDS | 136 Back to Table of Contents Water Mission Statement The Cohasset Water Department provides public drinking water to about 7,000 Cohasset residents with about 2,664 connections, 38.5 miles of water mains, 750 valves, and 531 hydrants. The Water Department provides water for about 90% of Cohasset (the other 10% receive water services from Aquarion Water Company) and it also provides and maintains a reliable water system for Cohasset's Firefighters. 80% of the water comes from our surface water supply in Lily Pond and Aaron River Reservoir, that gets treated at the King Street treatment plant. 20% of the towns water comes directly from the Ellms Meadow Wellfield on Cushing Road, that is introduced to the system through the James Lane pumping station year-round. Programs and Services Water Commission The Water Department is under the elected Board of Water Commissioners which consists of three members, one elected each year, who serve a three-year term. The Water Commissioners have exclusive charge and control of the municipal Water Department and water system subject to Federal and State laws and bylaws. Prior Year Major Accomplishments 1. Replaced or installed 138 radio read meters, completing 98.7% the water meter upgrade program. 2. Replaced the filter media at the Lily Pond Water Treatment Plant. 3. Replaced the upper roof at the Lily Pond Water Treatment Plant. 4. Completed brush removal along the upstream face of the Aaron River Reservoir Dam. 5. Removed 450 tons of sludge from the sludge collection lagoon. 6. Replaced carry water actuator valve and booster pump #1 on the Chlorine Gas chemical feed system. 7. Replaced ambient Chlorine Gas detector. Responsibilities • Manage improve and control all works, buildings and other structures of the town water systems. • Establish the rules and regulations for the use of the Town water systems. • Establish equitable rates for the use of Cohasset's water system. • Keep all necessary records. • Maintain adequate water supply and water quality. • Provide on-site inspections and evaluations. • Submit reports to the Massachusetts Department of Environmental Protection and the EPA . | 137 Back to Table of Contents 8. Replaced the check valves on all three raw water pumps at the Lily Pond Water Treatment Plant. 9. Replaced the filter media and made repairs to the filter underdrain system at the Lily Pond WTP. 10.Redirected the WTP roof drain system to discharge away from the Plant building. 11.Replaced the influent valve actuator on filter #1. 12.Refurbished 151 fire hydrants. 13.Replaced the main breaker at the Lily Pond WTP. 14.Completed a water rate study. 15.Replaced distribution system maintenance truck. Goals for Coming Year 1. Obtain DEP approval for unmanned operation of Lily Pond Water Treatment Plant. 2. Conduct a pilot study for PFAS removal at the Ellms Meadow Well-field. 3. Proceed with the design of a GAC treatment system for increased removal of organics and removal of PFAS compounds at the Lily Pond Water Treatment Facility. 4. Design a Liquid Chlorine chemical feed system to replace the existing Chlorine Gas system. 5. Replace valve actuators on the Lily Pond WTP filtering system. 6. Replace water main on Elm Street. 7. Evaluate the expansion of the existing residuals holding area at the Lily Pond WTP. 8. Complete the facilities study of the Lily Pond WTP that was initiated in 2020. 9. Update SCADA PLC’s at the Lily Pond WTP. 10.Refurbish backwash pumps at the Lily Pond WTP. 11.Install perimeter security fencing at the Lily Pond WTP. Performance | 138 Back to Table of Contents Certified Water Retained Earnings FY22 Water Budget Detail $(100,000) $100,000 $300,000 $500,000 $700,000 $900,000 $1,100,000 $1,300,000 $1,500,000 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 | 139 Back to Table of Contents FY2018 FY2019 FY2020 FY2022 Actual Actual Actual Budget Actual (1/31/21)Budget REVENUES Water Use Charges 1,971,390 2,038,090 1,977,677 2,005,824 1,700,266 2,292,138 Capital Recovery Fee 2,077,598 1,960,509 2,018,014 2,053,992 1,004,819 2,114,911 Hydrant & Fire Sprinkler Charges 106,176 122,244 120,980 119,880 1,100 123,092 Sale of Water to Linden Ponds 311,815 382,714 340,724 350,000 181,367 350,000 Town Hydrant Fee 342,370 338,720 338,720 338,720 - 343,447 Penalties/Interest Charges 27,883 23,562 20,595 - 15,295 - Water Liens Added to Taxes 135,525 115,653 119,064 - 52,911 - Tax Liens 11,782 6,109 10,306 - 11,118 - System Development Charge 60,000 82,500 73,600 40,000 81,600 54,000 Other Revenue 51,788 50,502 35,565 35,000 42,847 35,000 Rental/Lease Income 51,589 59,571 67,033 61,000 36,153 61,000 Miscellaneous Revenue 490 - - - - - Interest Income 9,320 17,200 10,061 1,000 - - Total Revenue…………………………………………………………. 5,157,725 5,197,373 5,132,339 5,005,416 3,127,475 5,373,588 Other Financing Sources: Transfer from Capital Projects Fund - 211,048 - - - - Total Other Financing Sources…………………………… - 211,048 - - - - TOTAL REVENUES/OTHER FIN. SOURCES 5,157,725 5,408,421 5,132,339 5,005,416 3,127,475 5,373,588 EXPENDITURES General Expenses: Electric, Heat & Phone 138,035 142,307 149,071 165,000 77,879 170,000 System Maintenance 326,886 246,438 227,693 300,000 135,001 300,000 Extraordinary Maintenance 179,136 200,292 141,756 200,000 106,803 200,000 Dam Maintenance 3,000 10,579 5,000 50,000 4,425 50,000 Sludge Removal 16,454 11,372 232,910 150,000 - 155,000 Engineering/Legal 11,002 75,079 39,445 66,445 6,960 68,000 Contracted Services 854,893 897,637 897,637 897,637 523,622 942,519 Clerical 1,456 1,275 - - - - General Operating Expenses 33,747 41,281 47,162 75,000 30,316 76,800 Gas 6,872 6,380 4,548 7,500 1,910 7,750 Milfoil 5,584 34,257 3,834 50,000 2,917 50,000 Chemical Costs and Labs 172,093 159,374 201,362 225,000 119,632 250,000 Indirect Costs 106,668 113,077 127,231 129,679 129,679 172,790 Total General Expenses………………………………….. 1,855,827 1,939,346 2,077,649 2,316,261 1,139,144 2,442,859 Debt Service: Principal 2,071,600 1,909,335 1,943,829 1,862,289 1,801,789 1,760,716 Interest 665,799 637,079 576,100 520,165 354,348 466,948 MCWT Admin Fees 8,523 7,928 7,320 6,701 6,701 6,069 Total Debt Service………………………………….. 2,745,922 2,554,342 2,527,249 2,389,155 2,162,838 2,233,733 Other Financing/Capital Uses: Caustic Conversion 8,696 - - - - - PY Encumbrance Expenses 110,323 61,244 5,260 21,053 18,510 - Transfer to Capital 380,000 620,749 420,556 300,000 300,000 696,996 Total Other Financing/Capital Uses…………………. 499,019 681,993 425,816 321,053 318,510 696,996 TOTAL EXPENDITURES/OTHER FIN USES 5,100,767 5,175,681 5,030,714 5,026,469 3,620,493 5,373,588 NET SURPLUS/(DEFICIT)56,957 232,741 101,625 (21,053) (493,018) (0) Budget Balancing Items: PY Encumbrance Carry Forward - - - 21,053 - - Retained Earnings - - - - - Total Budget Balancing Items………………………………… - - - 21,053 - - Town of Cohasset Water Enterprise Fund Fiscal Year 2022 Budget FY2021 | 140 Back to Table of Contents Sewer Mission Statement The Sewer Commission was established by an Act of the State Legislature in 1962. The Commission is responsible for establishing and implementing the policies which manage the Town's sewage collection system and wastewater treatment plant. The Waste Water Treatment Plant (WWTP) is currently under contract with Woodard and Curran to operate and maintain. The WWTP continues to produce a high quality effluent utilizing its innovative membrane technology. The Cohasset Sewer Commission responds to concerns and complaints, reviews the operation of the treatment plant and collection systems, tracks budgetary issues as well as planning for the future. Programs and Services Sewer Commission William B. McGowan, Jr. (2022) Paul Kierce (2021) Wayne Sawchuk (2023) Prior Year Major Accomplishments 1. Completed replacement of all membrane units, train 1 and 2 in the WWTP. 2. Started process of ending town owned grinder pump program. 3. Continued work on I/I manholes. 4. Continued discussions on South Main Street sewer extension. 5. Installed SCADA System Goals for Coming Year 1. Continue I/I manhole research / repair 2. Continue Plant updates / maintenance 3. Regional Sewer Plan 4. Possible sewer extensions Changes in Budget, Goals and Objectives The Sewer Enterprise Fund has three primary sources of income: the payment of betterments assessed for the expansion of the collection system; new connections to the existing collection system; and flow0based usage (including quarterly fee). Responsibilities • Inspection of all new construction pipeline installation • Review and approve applications for sewer connections • Testing and treating all wastewater flowing through the WWTP • Diagnose residential sewer issues and rectify problems related to the connection system • Schedule and carry out inspections, cleanout, and testing of the sixty miles of pipeline and ten pumping stations throughout Cohasset • Maintain and repair all Sewer Department equipment, including the WWTP | 141 Back to Table of Contents Certified Sewer Retained Earnings FY22 Sewer Budget Detail $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 | 142 Back to Table of Contents | 143 Back to Table of Contents APPENDICES | 144 Back to Table of Contents FINANCIAL POLICIES Financial Management Policies Approved by CSB on February 28, 2012 and Town Meeting on May 12, 2012 Amended January 8, 2019 and Accepted by CSB on January 8, 2019 Replaced Board of Selectmen with Cohasset Select Board on June 22, 2021 Introduction The financial policies set forth the broad framework for overall fiscal planning and management of the Town of Cohasset’s taxpayers’ resources. In addition, these policies address both current activities and long-term planning designed to ensure the Town’s sound financial condition now and in the future. The principles are intended to serve as a point of reference for all policy-makers, administrators and advisors. It is fully understood that Town Meeting retains the full right to appropriate funds and incur debt at levels it deems appropriate, subject to statutory limits such as Proposition 2 ½. It is equally im portant that the Town maintain flexibility in its finances to ensure that the Town is in a position to react and respond to changes in the economy and new service challenges without measurable financial stress. Financial Objective It is the Financial Objective of the Cohasset Select Board to demonstrate sound financial management of Cohasset taxpayer resources through maintaining a AAA bond rating that includes developing a sustainable town -wide budget based on a five year forecast that provides the level of service we can afford within our known projected revenues. Policy Statements 1. The Town Manager shall annually prepare a sustainable balanced budget and com prehensive Budget Message with a five year forecast consistent with the Town’s Financial Objective and with the goal towards maintaining a AAA bond rating. The Budget Message shall include a detailed examination of trends in tax levy “new growth” revenues, local receipts, state aid, and available funds. The Town defines a balanced budget as a budget in which receipts are greater than (or equal to) expenditures. The Commonwealth of Massachusetts requires all municipalities to present a balanced budget each year as a basic budgetary constrai nt intended to ensure that a government does not spend beyond its means and its use of resources for operating purposes does not exceed available resources over a defined period of time. 2. The Town will avoid budgetary procedures that balance current expenditures at the expense of meeting future years’ expenses, such as postponing expenditures, accruing future years’ revenues, rolling over short-term debt without a pay down plan. 3. Ongoing operating costs will be funded by ongoing operating revenue sources. This protects the Town from fluctuating service levels and avoids concern when one-time revenues are reduced or removed. In addition: a. Fund balances should be used only for one-time expenditures such as capital improvements, capital equipment and unexpected or extraordinary expenses such as unbudgeted snow and ice removal expenses. b. New operating costs associated with capital projects should be funded through the operating budget but reflected in the capital im provement plan. c. All new services, equipm ent, and personnel proposals shall include a full life-cycle cost analysis prior to budget approval. d. Use of single and multiple year grants should not fund operational costs as there is no guarantee the Town will fund future operational liabilities once grants expire. It is encouraged that grants are utilized to fund one-tim e expenditures and are programed outside operation budget. 4. The Town will utilize accounting practices that conform to generally accepted accounting principles (GAAP) as set forth by the Government Accounting Standards Board (GASB), including compliance with GASB Statements 34, 40, and 45. 5. The Town will contract with an independent public accounting firm to perform an annual audit including a Management Letter 6. The Town will annually prepare/update a Five Year Capital Improvement Program (CIP). | 145 Back to Table of Contents 7. Enterprise Funds (Water and Sewer) should be fully self-sufficient operationally with user charges and fees set to recover all costs associated with the activities of these funds including capital expenditures. Enterprise Funds are governed by Massachusetts General Law, Ch. 44 §53A. 8. Trust Funds management shall be consistent with the legal requirements and spirit of each respective trust documents and, to the maximum extent possible, realize the purpose the trusts were intended to achieve. All Trust Funds shall be invested in accordance with MGL and the Cash and Investment Policy. 9. All new revenue shall be allocated after fixed costs in the following manner: 61% shall be allocated to the schools and 39% shall be allocated to town services. 10. The Town will continue to identify solutions and fund other post-employment benefits. 11. The Town will identify options to reduce the levy limit so as long as AAA Bond Rating is maintained and unfunded liabilities of the Town are funded. 12. The Town will follow Reserve, Debt, and Cash & Investment Policies as detailed in separate documents. | 146 Back to Table of Contents Reserve Policy Approved by the Advisory Committee by a vote of 8-0 on February 24, 2016 Approved by the Cohasset Select Board by a vote of 4-0 on May 9, 2016 Replaced Board of Selectmen with Cohasset Select Board on June 22, 2021 General Reserve Fund Objective: To have resources to respond to extraordinary, unforeseen, or emergency circumstances. Financial Goal: To fund a minimum Advisory Reserve Fund balance of 1% of the prior year’s property tax levy as per the Tax Recap filed with the DOR less debt and capital exclusions. (MGL Chapter 40, Section 6 limits this Reserve balance to five percent (5%) or less of the prior year’s property tax levy in a town) Transfers In: • Advisory Reserves are to be funded as a line item in the annual budget. • The minimum reserve should be $200,000, with a goal of 1% of the prior year’s property tax levy to be reached within five years, recommended as follows: • FY ’17: 0.6%; FY ’18: 0.7%; FY ’19: 0.8%; FY’20: 0.9%; FY ’21: 1.0% • The maximum is 5% of the prior year’s property tax levy Transfers Out: • Require a majority vote of the Advisory Board. • Are to be used for extraordinary, unforeseen, or emergency circumstances • Cannot be used to by-pass or reverse town meeting decisions • Any balance at the end of the fiscal year closes to Undesignated Fund Balance(free cash) Stabilization Fund Stabilization Funds are special reserve accounts allowed by Massachusetts General Law (MGL) to allow savings to be set aside and available for any lawful purpose. In the case of an emergency expenditure a community with a Stabilization Fund balance may use the available balance rather than spiking its property tax rate. The tax rate may therefore be “stabilized”. Bond rating agencies grade municipalities more highly if they maintain a healthy reserve balance in this and other reserve accounts. The Town can also establish Stabilization Funds for specific purposes, such as capital needs. Objective: To smooth uneven cash flows created by low growth, expected and unexpected events over a period of several years and to minimize borrowing for capital projects or other lawful spending purposes. Financial Goal: To achieve and maintain a minimum combined Stabilization Fund balance of 15% of the prior year’s property tax levy as per the Tax Recap filed with the DOR, less debt and capital exclusions. This total would include both the General Stabilization and Capital Stabilization funds. It does not include either sewer or water stabilization funds, or dedicated accounts such as the OPEB trust. (MGL Ch. 40§5B limits annual appropriations to all Stabilization Funds to ten percent (10%) or less of the prior year’s property tax levy without the Director of Accounts approval. Furthermore, it limits the Total Stabilization Fund balance to less than ten percent 10% of the Town’s Equalized Valuation EQV) Transfers In: The Stabilization Fund is to be funded from • Interest from all existing Stabilization Fund account balances • One-time revenues • Undesignated Fund Balance (Free Cash) above financial goal • Line item in the Annual Budget Transfers Out: Transfers out require a 2/3 vote of town meeting. Funds are to be used for: • Extraordinary, unforeseen, or emergency circumstances in excess of General Reserve Fund balances • Capital improvements • Capital purchases • Liabilities (lawsuits) | 147 Back to Table of Contents • Supplement operating budget if and only to the extent that revenue growth (Levy, New Growth, local receipts) is less than 3%. This drawdown must be replaced the following year as first priority with any and all Undesignated Fund Balance (Free Cash). • Debt Stabilization Undesignated Fund Balance (Free Cash) The accumulation and use of “Free Cash” now referred to in MA Accounting Statutes as the Undesignated Fund Balance (UFB) of the General Fund, is an important component of the Town’s overall financial management. The available amount is calculated and certified each year by the MA DOR using data submitted by the Town. Undesignated Fund Balance (Free Cash) is comprised of year-end revenues in excess of projections and year-end expenditures less than appropriations. Undesignated Fund Balance (Free Cash) is also impacted by the resolution of contingencies or deficits since Undesignated Fund Balance (Free Cash) is reduced in order to cover any deficits at year-end. It is vital that the Town build and manage its operating budget to provide a reserve for unexpected financial crisis during the year. Objective: To provide a repository for various sources of cash from general revenue surplus, appropriation turn backs, one-time transactions, and unexpected events. It is reduced by illegal deficits, overdrawn grant accounts and deficits in other funds. It provides a financial cushion to guard against economic downturn or to meet unforeseen expenses. Financial Goal: To achieve and maintain an Undesignated Fund Balance (Free Cash) of 3%-4% of the annual operating budget excluding enterprise funds, at the end of each fiscal year. (DOR Best practices recommends a goal of 3%-5% of the annual operating budget) Transfers In: Undesignated Fund Balance (Free Cash) is to be funded from any and all: • Expenditures that fall under appropriations (department turn backs) • Receipts in excess of estimates • Unspent Undesignated Fund Balance (Free Cash) from prior year • One-time revenues such as sale of assets • Unexpected revenues • MINUS receipts that fall short of estimates • MINUS property tax receivables Transfers Out: Require a majority vote of town meeting. Funds are to be dispersed after they are certified in the following priority order • Unforeseen, extraordinary, and emergency events. (This could include operating expenses limited to not more than 75% of remaining balance after higher priorities are met.); Capital improvements and purchases; One-time expenses; • Replenish Stabilization Funds used for operating expenses in the prior year • Stabilization Funds, including OPEB Trust, to target level for current Fiscal Year Unassigned Fund Balance Unassigned Fund Balance under Generally Accepted Accounting Principles (GAAP) represents amounts that are not constrained in any way, not even by an intention to use them for a specific purpose. The Assigned Fund Balance represents amounts that are intended for a specific purpose but are not restricted or committed. The sum of these roughly translates to the sum of the Undesignated Fund Balance (Free Cash) and Stabilization Funds as described earlier. Objective: To provide budget flexibility and funding for expected and unexpected needs of the Town. Financial Goal: To achieve and maintain the equivalent of a minimum Unassigned plus Assigned Fund balance of 15% of the Town’s expenditures, through the implementation of Undesignated Fund Balance (Free Cash) and Stabilization Fund policies. (S&P requires a minimum Unassigned plus Assigned Fund Balance of 15% of Expenditures to receive the highest Budget Flexibility score.) | 148 Back to Table of Contents Debt Policy Approved by Cohasset Select Board 05/27/2016 A. Introduction The use of long-term debt is a common and often necessary way for a municipality to supplement fund balances and current appropriations in financing major infrastructure and equipment needs over a period of years. However, when a local government incurs long-term debt, it establishes a fixed obligation for many years. Accumulation of such fixed burdens, left unmanaged, can become so great that a local government finds it difficult to pay both its operational costs and debt service charges. Great care and planning must therefore be taken when incurring long-term debt to avoid placing a strain on future revenues. B. Objective Debt management policies provide written guidelines and restrictions that affect the amount and type of debt issued by a local government, the issuance process, and the management of a debt portfolio. It improves the quality of decisions, provides justification for the structure of debt issuance, and demonstrates a commitment to long-term financial planning. Adherence to a debt management policy signals to rating agencies and the capital markets that a government is well managed and will likely meet its obligations in a timely manner. C. Bond Rating A municipality’s bond rating is important because it determines if the municipality has any access to the debt market and the rate of interest it pays when selling bonds and notes. Other things being equal, the higher the bond rating, the lower the interest rate. See APPENDIX for the current bond analyst and their rating criteria for the Town of Cohasset. D. Debt Guidelines Debt Purpose: The Town may consider issuing debt for any purpose consistent with Massachusetts General Laws. Borrowing for capital improvements, in general, will be confined to those greater than $25,000 and with a useful life of five (5) or more years. In general, the Town will attempt to finance smaller purchases with operating or other revenues. The Town shall not issue debt to fund current or ongoing operations of the Town or schools, except in the form of Tax Anticipation Notes (TANs) when applicable; in compliance with Federal Massachusetts laws and regulations. Debt Amounts: The Town will keep total debt under five percent (5%) of Equalized Valuation (EQV) pursuant to MGL Chapter 44 Section 10. The Town will endeavor to keep total Tax-Supported debt service (i.e. net of debt exclusions and self- supporting debt) to 10 percent (10%) of total general fund revenues or less. See APPENDIX for debt revenue estimates. The Town will ensure that enterprise rates and community preservation receipts are sufficient to cover associated self-supporting debt. Enterprise fund rates will be adjusted accordingly. The Town will limit annual increases in any and all debt service to a level that will not materially jeopardize the Town’s credit rating. The Town will consider if bank qualification is in the best interest of the Town and if so, will attempt to maintain bank qualification and thereby receive lower interest rates on bonded debt. Debt Structure: The Town will not exceed the maximum maturity schedules set by Massachusetts General Law Chapter 44 Sections 7 & 8. However, the Town may choose to borrow for periods less than the statutory limit. Bonds will be paid back within a period not to exceed the expected useful life of the capital project or equipment. | 149 Back to Table of Contents Debt Issuance: The Town will work closely with the Town’s Financial Advisor and Bond Counsel to ensure that all legal requirements are met and that the lowest possible interest rate can be obtained. This includes preparation of the official statement, preparation of all required documents and compliance with reporting requirements. The Town will maintain good communications with bond rating agencies about its financial conditions, and exercising full disclosure on every financial report and bond prospectus. The Town will strive to use competitive bidding whenever possible and negotiate sales of bonds only when competitive bidding is not feasible. Debt Management: Alternative Financing Strategies: The Town will continually pursue opportunities to acquire capital by means other than conventional borrowing; such as grants, federally subsidized loan programs, Massachusetts School Building Authority program and low or zero-interest loans from state agencies, such as the Massachusetts Water Pollution Abatement Trust (MWPAT) and any other appropriate state or federal financing program. Town will assess the feasibility and appropriateness of funding its capital projects from free cash balances, capital stabilization, general stabilization, or special revenue funds before it considers bonding. The town will consider if it is appropriate to establish user fees to cover the capital costs of enterprise type services or activities to avoid imposing a burden on the property tax levy. Debt Refunding: The Treasurer, relying on the advice of financial advisors and bond counsel will generally seek such refunding when the potential for interest savings is significant to offset the costs of doing so. Massachusetts General Law Chapter 44, Section 21A gives the Treasurer with the approval of the Town Manager the authority to issue refunding bonds in order to reduce interest costs. Advanced refunding opportunities will be regularly reviewed and considered for their merits as they become available and compared to other alternative strategies. Debt Residual Balance: Projected cash flow estimates will be required prior to borrowing to make sure that funds are available when needed. Post-Issuance Tax Compliance Procedures will be followed to ensure that previously issued bonds do not lose their tax-favored status and the Town does not need to pay any arbitrage rebate. See APPENDIX for Post Issue Compliance Policy. For those previously authorized bonded projects with residual balances, the Town Manager shall propose the reallocation of these balances for other capital projects in conformance with Massachusetts General Law Chapter 44, Section 20. For those previously authorized projects funded with available revenue (tax levy or reserves), that have residual balances in excess of $5,000, the Town Manager shall propose the reallocation of these balances for other future capital projects in conformance with Massachusetts General Law Chapter 44 Section 33B. This practice will avoid abnormally inflating general fund surplus with one-time surplus. For those previously authorized projects funded with available revenue (tax levy or reserves), with residual balances of less than $5,000, the Town Accountant shall be authorized to close these balances to the appropriate fund surplus. E. Ethics The Treasurer/Collector, Deputy Treasurer/Collector and Assistant Treasurer/Collector shall refrain from any personal activity that may conflict with the proper execution of the debt program or which could interfere with what is in the best interest of the Town. | 150 Back to Table of Contents F. Reporting and Review Requirements • The Statement of Indebtedness is a form listing all authorized debt and is required annually by the Bureau of Accounts (BOA) from each municipality. • Municipal debt information from all municipalities is summarized in the Debt/Financial Indicators section of the Databank Reports http://www.mass.gov/dor/local-officials/ • Each bonding will require an Official Statement. The Treasurer will provide all necessary information to the Town’s Financial Advisor in order to complete the Official Statement. • The Town’s Debt information is also provided in the Consolidated Annual Financial Report (CAFR). Annual debt service requirements are budgeted as part of the annual budget approval process. • A debt model will be presented at Annual Town Meeting reflecting debt as of December 31st of preceding year. • This policy will be reviewed at least annually. G. Legal References • Massachusetts General Law, Chapter 44, Section 7; Cities and towns; purposes for borrowing money within debt limit • Massachusetts General Law, Chapter 44, Section 8; Cities and towns; purposes for borrowing money outside debt limit • Massachusetts General Law, Chapter 44, Section 10; Debt limit • Massachusetts General Law, Chapter 44, Section 20; Proceeds from sale of bonds; restrictions on use; disposition of premiums • Massachusetts General Law, Chapter 44, Section 21A; Refunding bonds; issuance; present values H. Definitions Bank Qualified Bond – A bond that banks are allowed to deduct 80% of their carrying costs of the debt. This occurs when a municipality issues no more than $10 million dollars in a calendar year. Continuing Disclosure – Continuing disclosure consists of important information about a municipal bond that arises after the initial issuance of the bond. Debt Limit – the amount a city or town can borrow. The debt limit is set at 5% of the equalized valuation (EQV) pursuant to MGL Chapter 44 Section 10. The debt limit can be raised up to 10% with the approval of the Municipal Finance Oversight Board (MFOB) Direct Debt – debt payable from general revenues including capital leases. Equalized Valuation (EQV) – the full and fair cash value of all taxable property for a municipality reported by the commissioner of revenue to the general court. Municipal Finance Oversight Board (MFOB) – is an entity authorized to oversee the issuance of certain debt by municipalities. It is made up of the attorney general, the state treasurer, the state auditor, and the director of accounts in the department of revenue or their designees. Net Direct Debt – direct debt plus overlapping debt. Official Statement – is a statement published by an issuer of a new municipal security describing itself and the issue. It communicates to the potential investor all the information reasonable necessary to make a prudent investment decision. | 151 Back to Table of Contents Overlapping Debt – debt shared with another municipality or entity. Self-supporting debt – is general obligation debt which has a predetermined funding source. This includes enterprise debt that will be paid for by enterprise rates or fees, Community Preservation debt what will be paid for by community preservation receipts. Post-Issuance Tax Compliance Procedures For Tax-Exempt Obligations and Other Tax-Benefited Obligations I. Introduction These post-issuance compliance procedures of the Town of Cohasset, Massachusetts (the “Town”) are designed to provide for the effective management of the Town’s post bond issuance compliance program for tax-exempt and other tax-benefited bonds in a manner consistent with state and federal laws applicable to such obligations. II. Post-Issuance Tax Compliance The Treasurer of the Town shall be the primary bond compliance officer responsible for each issuance by the Town of tax-exempt (or otherwise tax-benefited) bonds, notes, financing leases, or other obligations (herein, collectively referred to as “bonds”). All information related to each bond issue and the facilities, equipment and other assets financed by such issue shall be maintained by or on behalf of the Treasurer and the actions taken under subsections A through C of this Section II shall be taken by or on behalf of the Treasurer by the Treasurer or such other officers or employees of the Town as appropriate, including but not limited to, the Treasurer and the Town Auditor. A. Tax Certificate and Continuing Education 1. Tax Certificate - A Tax Certificate is prepared for each issuance of Bonds. Immediately upon issuing any bonds, the Treasurer, in conjunction with the Town’s bond counsel and financial advisor, shall review the Tax Certificate and make notes regarding specific compliance issues for such bond issue on the Post-Issuance Compliance Notes form at Exhibit A. The Tax Certificate and Notes shall clearly define the roles and responsibilities relating to the ongoing compliance activities for each bond issue and will identify specific compliance requirements. 2. Continuing Education - The Treasurer will actively seek out advice of bond counsel on any matters that appear to raise ongoing compliance concerns and may attend or participate in seminars, teleconferences, etc. sponsored by organizations such as the Massachusetts Collector- Treasurer Association and the Massachusetts Government Finance Officers Association that address compliance issues and developments in the public finance bond arena. In addition, national organizations such as the Securities Industry and Financial Markets Association (SIFMA) and the National Association of Bond Lawyers (NABL) offer numerous training opportunities and materials which may be useful to the Treasurer. B. Tax-Exempt Bonds Compliance Monitoring 1. Restrictions against Private Use – The Treasurer will continuously monitor the expenditure of bond proceeds and the use of facilities or equipment financed or refinanced with bonds to ensure compliance with Section 141 of the Internal Revenue Code (the “Code”) which generally establishes limitations on the use of bond-financed facilities by non-state or local governmental entities, such as individuals using bond-financed assets on a basis other than as a member of the general public, corporations and the federal government and its agencies and instrumentalities. a. Use of Bond Proceeds – the Treasurer will monitor and maintain records with respect to expenditures to ensure that bond proceeds are being used on capital expenditures for governmental purposes in accordance with the bond documents and document the | 152 Back to Table of Contents allocation of all bond proceeds. Such monitoring is required not only for tax-exempt bonds, but also for tax credit bonds. b. Use of the Bond-Financed Facility or Equipment i. Equipment assets financed with bonds will be listed in a schedule for each bond issue, which schedule may be included in the Tax Certificate. Equipment assets generally are not to be disposed of prior to the earlier of (a) the date the bonds and all subsequent refundings of such bonds are fully paid, or (b) the end of the useful life of such equipment. The Treasurer will maintain the list of all bond-financed equipment for each bond issue, together with the equipment’s expected useful life. ii. Constructed or acquired assets financed with bonds – in order to ensure that assets constructed or acquired using bond proceeds, such as infrastructure assets, are not leased, sold or disposed of prior to the end of the term of the bonds and of all subsequent refundings of such bonds: • Any asset constructed or acquired with bond proceeds shall be flagged in the Town’s records, and • These projects will be monitored by the Treasurer. iii. If there is any proposal to change the use of a bond-financed facility from a governmental purpose to a use in which a private entity may have the use or benefit of such a facility on a basis that is different from the rest of the general public, the Treasurer will consult with bond counsel prior to the occurrence of the proposed change in use. 2. Qualification for Initial Temporary Periods and Compliance with Restrictions against Hedge Bonds a. Expectations as to Expenditure of “New Money” Bond Proceeds i. In order to qualify under the arbitrage rules for an initial temporary period of 3 years for “new money” issues during which bond proceeds can be invested without regard to yield (but potentially subject to rebate), the Town must reasonably expect to spend at least 85% of “spendable proceeds” by the end of the temporary period. In general under Code Section 149, in order to avoid classification of an issue of bonds as “hedge bonds,” the Town must both (x) reasonably expect to spend 85% of the “spendable proceeds” of the bond issue within the 3 year period beginning on the date the bonds are issued and (y) invest not more than 50% of the proceeds of the issue in investments having a substantially guaranteed yield for 4 years or more. These expectations have been documented for the Town’s outstanding bond issues in the tax certificates executed in connection with each bond issue. ii. If, for any reason, the Town’s expectations concerning the period over which the bond proceeds are to be expended change from what was documented in the applicable tax certificate, the Treasurer will consult with bond counsel. b. Project Draw Schedule Compliance Monitoring – While there are unspent proceeds of a bond issue, the Treasurer will compare and analyze the original anticipated project draw schedule and the actual expenditure payouts and reimbursements on each bond-financed project on an annual or more frequent basis. The purpose of this analysis is to determine the variances from the original expected draw schedule for each project and to document the reasons for these variances to provide a continual record on the spending progress of each bond-financed project. Factors relevant to the analysis include unexpected delays in the project timelines, extreme weather, contract time extensions due to unexpected events, supplemental agreements and any other factor with a potential to impact the progress or | 153 Back to Table of Contents completion of the projects. Generally, there should be no effect on the tax-exempt status of the bonds under either the temporary period rules or the hedge bond rules if the actual disbursements do not meet the original project draw schedule, unless circumstances surrounding the actual events cast doubt on the reasonableness of the stated expectations on the issuance date. Therefore, it is important for the Treasurer to update the progress of each project at least annually, and consult with bond counsel as to any variance from the original schedule. c. Bond Proceeds Expenditure Schedule Compliance Monitoring – While there are unspent proceeds of bonds, the Treasurer will compare and analyze the bond proceeds expenditure schedule and the actual investment earnings on each project on an annual or more frequent basis. The purpose of this analysis is to determine any variances from the expected expenditure schedule and to document the reasons for these variances. 3. Arbitrage Rebate Compliance a. Bonds may lose their tax-favored status, retroactive to the date of issuance, if they do not comply with the arbitrage restrictions of section 148 of the Code. Two general sets of requirements under the Code must be applied in order to determine whether governmental bonds are arbitrage bonds: the yield restriction requirements of section 148(a) and the rebate requirements of section 148(f). b. Yield Restriction Requirements. The yield restriction requirements provide, in general terms, that gross proceeds of a bond issue may not be invested in investments earning a yield higher than the yield of the bond issue, except for investments (i) during one of the temporary periods permitted under the regulations (including the initial three year temporary period described above), (ii) in a reasonably required reserve or replacement fund or (iii) in an amount not in excess of the lesser of 5% of the sale proceeds of the issue or $100,000 (the “minor portion”). Under limited circumstances, the yield on investments subject to yield restriction can be reduced through payments to the IRS known as “yield reduction payments.” The Tax Certificate will identify those funds and accounts associated with a particular issue of bonds known, as of the date of issuance, to be subject to yield restriction. c. Rebate Requirements i. If, consistent with the yield restriction requirements, amounts treated as bond proceeds are permitted to be invested at a yield in excess of the yield on the bonds (pursuant to one of the exceptions to yield restriction referred to above), rebate payments may be required to be made to the U. S. Treasury. Under the applicable regulations, the aggregate rebate amount is the excess of the future value of all the receipts from bond funded investments over the future value of all the payments to acquire such investments. The future value is computed as of the computation date using the bond yield as the interest factor. At least 90% of the rebate amount calculated for the first computation period must be paid no later than 60 days after the end of the first computation period. The amount of rebate payments required for subsequent computation periods (other than the final period) is that amount which, when added to the future value of prior rebate payments, equals at least 90% of the rebate amount. For the final computation period, 100% of the calculated amount must be paid. Rebate exceptions and expectations are documented for each bond issue in the tax certificate executed at the time of such bond issue. ii. While there are unspent proceeds of bonds, the Town will engage an experienced independent rebate analyst to annually calculate any rebate that may result for that year | 154 Back to Table of Contents and annually provide a rebate report to the Treasurer. Bond counsel can assist with referrals to qualified rebate analysts. d. Timing of Rebate Payments - The Treasurer will work with the rebate analyst to ensure the proper calculation and payment of any rebate payment and/or yield-reduction payment at the required time: i. First installment due no later than 60 days after the end of the fifth anniversary of each bond issuance; ii. Succeeding installments at least every five years; iii. Final installment no later than 60 days after retirement of last bond in the issue.9 4. Refunding Requirements a. Refunded Projects. The Treasurer will maintain records of all bond financed assets for each bond issue, including assets originally financed with a refunded bond issue. b. Yield Restriction. The Treasurer will work with its financial advisor and bond counsel to maintain records of allocation of bond proceeds for current and advance refundings of prior bond issues to ensure that such bond proceeds are expended as set forth in the applicable tax certificate executed at the time the refunding bonds are issued. Any yield restricted escrows will be monitored for ongoing compliance. C. Record Retention 1. Section 6001 of the Code provides the general rule for the proper retention of records for federal tax purposes. The IRS regularly advises taxpayers to maintain sufficient records to support their tax deductions, credits and exclusions. In the case of a tax-exempt bond transaction, the primary taxpayers are the bondholders. In the case of other tax benefited bonds, such as “build America bonds” or “recovery zone economic development bonds”, the Town will be treated as the taxpayer. In order to ensure the continued exclusion of interest to such bondholders, it is important that the Town retain sufficient records to support such exclusion. 2. In General a. All records associated with any bond issue shall be stored electronically or in hard copy form at the Town’s offices or at another location conveniently accessible to the Town. b. The Treasurer will ensure that the Town provides for appropriate storage of these records. c. If storing documents electronically, the Town shall conform with Rev. Proc. 97-22, 1997-1 C.B. 652 (as the same may be amended, supplemented or superseded), which provides guidance on maintaining books and records by using an electronic storage system. Bond counsel can furnish a copy of this Revenue Procedure if needed. 3. Bonds - The Town shall maintain the bond record as defined in this section for the longer of the life of the bonds plus 6 years or the life of refunding bonds (or series of refunding bonds) which refunded the bonds plus 6 years. The bond record shall include the following documents: a. Pre-Issuance Documents i. Guaranteed Investment Contracts (“GICs”) and Investments (other than Treasury’s State and Local Government Series Securities, “SLGs”) – if applicable, the Treasurer shall retain all documentation regarding the procurement of each GIC or other investment acquired on or before the date of bond issuance, including as applicable the request for bids, bid sheets, documentation of procurement method (i.e., competitive vs. negotiated), etc. If investments other than SLGs are used for a defeasance escrow, the 9 Generally, rebate payments must be paid not later than 60 days after retirement of the last bond in the issue. | 155 Back to Table of Contents documentation should include an explanation of the reason for the purchase of open market securities and documentation establishing the fair value of the securities and compliance with safe harbor bidding rules. If SLGs are purchased, a copy of the final subscription shall be maintained. ii. Project Draw Schedule – the Treasurer shall retain all documentation and calculations relating to the draw schedule used to meet the “reasonable expectations” test and use of proceeds tests (including copies of contracts with general and sub-contractors or summaries thereof). iii. Issue Sizing – the Treasurer shall maintain a copy of all financial advisor’s or underwriter’s structuring information. iv. Bond Insurance – if procured by the Town, the Treasurer shall maintain a copy of insurance quotes and calculations supporting the cost benefit of bond insurance, if any. v. Costs of Issuance documentation – the Treasurer shall retain all invoices, payments and certificates related to costs of issuance of the bonds. b. Issuance Documents i. The Treasurer shall retain the bound bond transcript delivered from bond counsel. c. Post-Issuance Documents i. Post-Issuance Guaranteed Investment Contracts and Investments (Other than SLGs) – the Treasurer shall retain all documentation regarding the procurement of any GIC or other investment acquired after bond issuance, including as applicable the request for bids, bid sheets, documentation of procurement method (i.e., competitive vs. negotiated), etc. If investments other than SLGs are used for a defeasance escrow, the documentation should include an explanation of the reason for the purchase of open market securities and documentation establishing the fair value of the securities and compliance with safe harbor bidding rules. ii. Records of Investments- shall be retained by the Treasurer. iii. Investment Activity Statements-shall be retained by the Treasurer. iv. Records of Expenditures– the Treasurer shall maintain or shall cause to be maintained all invoices, etc. relating to equipment purchases and constructed or acquired projects, either electronically or in hard copy. v. Records of Compliance • Qualification for Initial Temporary Periods and Compliance with Restrictions Against Hedge Bond Documentation – the Treasurer shall prepare the annual analysis described in Section II(B)(2) above and maintain these records. • Arbitrage Rebate Reports – may be prepared by the Treasurer or a third party as described in section II (B)(3) of this document and retained by the Treasurer. • Returns and Payment – shall be prepared at the direction of the Treasurer and filed as described in Section II(B)(3) of this document. • Contracts under which any bond proceeds are spent (consulting engineering, acquisition, construction, etc.) - the Treasurer shall obtain copies of these contracts and retain them for the bond record. d. General i. Audited Financial Statements – the Treasurer will maintain copies of the Town’s annual audited Financial Statements. | 156 Back to Table of Contents ii. Reports of any prior IRS Examinations – the Treasurer will maintain copies of any written materials pertaining to any IRS examination of the Town’s bonds. III. Voluntarily Correcting Failures to Comply with Post-Issuance Compliance Activities If, in the effort to exercise due diligence in complying with applicable federal tax laws, a potential violation is discovered, the Town may address the violation through the applicable method listed below. The Town should work with its bond counsel to determine the appropriate way to proceed. A. Taking remedial actions as described in Section 141 of the Internal Revenue Code B. Utilizing the Voluntary Closing Agreement Program (VCAP) - Section 7.2.3 of the Internal Revenue Manual establishes the voluntary closing agreement program for tax-exempt bonds (TEB VCAP) whereby issuers of tax-exempt bonds can resolve violations of the Internal Revenue Code through closing agreements with the Internal Revenue Service. IV. Post Issuance Tax Compliance Procedures Review The Treasurer shall review these procedures at least annually, and implement revisions or updates as deemed appropriate, in consultation with bond counsel. POST ISSUANCE COMPLIANCE NOTES [Name of Bonds] Transaction Parties Overall Responsible Party for Debt Management Activities __________________________________ Bond Counsel __________________________________ Paying Agent __________________________________ Rebate Specialist __________________________________ Other __________________________________ | 157 Back to Table of Contents Cash and Investment Policy Statement | 158 Back to Table of Contents | 159 Back to Table of Contents | 160 Back to Table of Contents | 161 Back to Table of Contents | 162 Back to Table of Contents | 163 Back to Table of Contents | 164 Back to Table of Contents | 165 Back to Table of Contents | 166 Back to Table of Contents | 167 Back to Table of Contents | 168 Back to Table of Contents | 169 Back to Table of Contents | 170 Back to Table of Contents | 171 Back to Table of Contents | 172 Back to Table of Contents Special Education Reserve Fund Policy | 173 Back to Table of Contents | 174 Back to Table of Contents Other Post-Employment Benefits Liability Trust Policy | 175 Back to Table of Contents | 176 Back to Table of Contents Fraud Risk Policy Adopted by Cohasset Select Board: August 9, 2016 Replaced Board of Selectmen with Cohasset Select Board: June 23, 2021 The Town of Cohasset is committed to protecting its revenue, property, information, and other assets from any attempt, either by members of the public, contractors, vendors, agents or its own employees, to gain by deceit, financial or other benefits at the expense of the taxpayers. Town Officials and employees must, at all times, comply with all applicable laws and regulations. The Town will not condone the activities of officials or employees who achieve results through violation of the law or unethical business dealings. The Town does not permit any activity that fails to stand the closest possible public scrutiny. This policy sets out specific guidelines and responsibilities regarding appropriate actions that must be followed for the investigation of fraud and other similar irregularities. Definitions Occupational fraud is defined by the Association of Certified Fraud Examiners as the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets. There are three major categories of occupational fraud. • Asset Misappropriations – Theft or misuse of an organization’s assets. o Cash ▪ Fraudulent Disbursements – Perpetrator causes organization to disburse funds through some trick or device (e.g. submitting false invoices/time card/sheets, expense reimbursement schemes, check tampering, etc.) ▪ Skimming – Cash is stolen from an organization before it is recorded on the organization’s books and records. ▪ Cash Larceny – Cash is stolen from an organization after it has been recorded on the organization’s books and records. o Inventory and all other assets ▪ Misuse – Misuse of an organization’s inventory or assets for personal use (e.g. vehicles, computers, supplies, etc.) ▪ Larceny – Inventory or other assets are stolen from an organization. | 177 Back to Table of Contents • Corruption – Wrongfully use influence in a business transaction in order to procure some benefit for themselves or another person, contrary to duty to employer or the rights of another. o Conflicts of Interest – An undisclosed economic or personal interest in a transaction that adversely affects the employer. o Bribery – The offering, giving, receiving, or soliciting of anything of value to influence an official act or business decision. o Illegal Gratuities – A party who benefits from an official act or a business decision gives a gift to a person who made the decision. An illegal gratuity does not require proof of an intent to influence. o Economic Extortion – An employee demands that a vendor/contractor/etc. pay to influence an official act or a business decision. • Fraudulent Statements – Falsification of an organization’s financial statements. Other similar irregularities is defined as any activity involving questionable behavior or business dealings by members of the public, contractors, vendors, agents or government employees, that put government revenue, property, information and other assets at risk of waste or abuse. Applicability This policy applies to all Elected Officials and employees of the Town of Cohasset as well as any business or individual doing business with the government. General Policy and Responsibility 1. It is the government’s intent to fully investigate any suspected acts of fraud or other similar irregularit y. An objective and impartial investigation will be conducted regardless of the position, title, and length of service or relationship with the government of any party who might be or becomes involved in or becomes/is the subject of such investigation. 2. Each Elected Official, Department Director, Commissioner and Manager is responsible for instituting and maintaining a system of internal control to provide reasonable assurance for the prevention and detection of fraud, misappropriations and other irregularities. Management should be familiar with the types of improprieties that might occur within their area of responsibility and be alert for any indications of such conduct. 3. The Office of the Town Manager has the primary responsibility for the investigation of all activity defined in this policy. | 178 Back to Table of Contents 4. The Town Manager will notify the Cohasset Select Board of a reported allegation of fraudulent or irregular conduct upon the commencement of the investigation to the extent practical. Throughout the investigation the Cohasset Select Board will be informed of pertinent investigative findings. 5. In all circumstance where there are reasonable grounds to indicate that a fraud may have occurred, the Town Manager, subject to the advice of the Cohasset Select Board, will contact the office of the District Attorney and/or the Town of Cohasset Police. 6. Upon conclusion of the investigation, the results will be reported to the members of the Cohasset Select Board, and others as determined necessary. 7. The Town Manager will pursue every reasonable effort, including court ordered restitution, to obtain recovery of the Town’s losses from the offender, or other appropriate source. Procedures 1. All Employees Any employee who has knowledge of an occurrence of irregular conduct, or has reason to suspect that a fraud has occurred, shall immediately notify his/her supervisor. If the employee has reason to believe that their supervisor may be involved or does not feel comfortable reporting the occurrence to their supervisor, the employee shall immediately notify the Town Manager. Employees have a duty to cooperate during an investigation. Employees who knowingly make false allegations will be subject to discipline and possible termination of employment. 2. Town management Elected Officials Upon notification from an employee of suspected fraud, or if management has reason to suspect that a fraud has occurred, they shall immediately notify the Town Manager. 3. Office of the Town Manager Upon notification or discovery of a suspected fraud, the Town Manager will promptly investigate the suspected fraud. In all circumstances, where there are reasonable grounds to indicate that a fraud may have occurred, the Town Manager will inform the Cohasset Select Board. Subject to the advice of the Cohasset Select Board, the Town Manager will contact the Office of the District Attorney and/or the Town of Cohasset Police. | 179 Back to Table of Contents 4. Contacts/Protocols After an initial review and a determination that the suspected fraud warrants additional investigation, the Town Manager will notify the Cohasset Select Board. The Town Manager will coordinate the investigation with the Cohasset Select Board and appropriate law enforcement officials. 5. Security of Evidence Once a suspected fraud is reported, the Town Manager, in consultation with the Cohasset Select Board, shall take immediate action to prevent the theft, alteration, or destruction of relevant records. Such actions include, but are not necessarily limited to, removing the records and placing them in a secure location, limiting access to the location where the records currently exist, and preventing the individual suspected of committing the fraud from having access to the records. The records must be adequately secured until the Town Manager obtains the records to begin the audit investigation. 6. Personnel Actions If a suspicion of fraud is substantiated by the investigation, disciplinary action shall be taken by the Appointing Authority, in consultation with the Town Manager, and the Cohasset Select Board. 7. Whistle-Blower Protection Under Massachusetts General Law Chapter 149, paragraphs 148A, 185 and 187, no employer or person acting on behalf of an employer shall: Dismiss or threaten to dismiss an employee Discipline or suspend, or threaten to discipline or suspend, an employee Impose any penalty upon an employee; or Intimidate or coerce an employee because the employee has acted in accordance with the requirements of this policy. The violation of this section will result in discipline up to and including dismissal in accordance with the applicable federal, state, and local administrative laws. 8. Media Issues Any Town employee or elected official contacted by the media with respect to an audit investigation shall refer the media to the Town Manager. The alleged fraud or audit investigation shall not be discussed with the media by any person other than the through the Town Manager. | 180 Back to Table of Contents If the Town Manager is contacted by the media regarding an alleged fraud or audit investigation, they will consult the Cohasset Select Board, before responding to a media request. Neither the Town Manager, nor the Cohasset Select Board will discuss the details of any ongoing fraud investigation with the media that may compromise the integrity of the investigation. 9. Documentation At the conclusion of the investigation, the results will be reported to the members of the Cohasset Select Board, and others as determined necessary. If the report concludes that the allegations are founded, the report will be forwarded to the Office of the District Attorney and/or the Town of Cohasset Police. 10. Completion of the Investigation Upon completion of the investigation, including all legal and personnel action, any records, documents and other evidentiary material will be returned by the Town Manager to the appropriate department. 11. Training New employees are trained at the time of hiring about the Town’s Code of Conduct and Fraud Policy. This training explicitly covers expectations of all employees regarding: (1) Their duty to communicate certain matters; (2) A list of the types of matters, including actual or suspected fraud, to be communicated along with specific examples; and (3) Information on how to communicate those matters. | 181 Back to Table of Contents Whistleblower Policy Whistleblower Policy Adopted by Cohasset Select Board: August 9, 2016 POLICY General The Town of Cohasset requires employees to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. As employees and representatives of the Town of Cohasset, we must practice honesty and integrity in fulfilling our responsibilities and comply with all applicable laws and regulations. Reporting Responsibility It is the responsibility of all employees to report violations or suspected fraud, including questionable accounting or auditing practices in accordance with this Whistleblower Policy. No Retaliation No employee who in good faith reports a violation shall suffer harassment, retaliation or adverse employment consequence. An employee who retaliates against someone who has reported a violation in good faith is subject to discipline up to and including termination of employment. This Whistleblower Policy is intended to encourage and enable employees and others to raise serious concerns within the Town prior to seeking resolution outside the Town. Reporting Violations The Town of Cohasset has an open door policy and suggests that employees share their questions, concerns, suggestions or complaints with someone who can address them properly. In most cases, an employee’s supervisor is in the best position to address an area of concern. However, if you are not comfortable speaking with your supervisor or you are not satisfied with your supervisor’s response, you are encouraged to speak with someone in the Finance Department or anyone in management whom you are comfortable approaching. Supervisors and managers are required to report suspected violations or fraud to the Town Finance Director. For suspected fraud, or when you are not satisfied, or uncomfortable with following the Town’s open door policy, individuals should contact the Town’s independent audit firm directly. | 182 Back to Table of Contents Finance Department The Town’s Finance Director is responsible for investigating and resolving all reported complaints and allegations concerning potential instances of fraud or abuse and questionable accounting or auditing practices. At his discretion, he shall advise the Town Manager, who has direct access to the Town ’s independent audit firm and is required to report to the auditor any fraud, abuse or questionable practices. Accounting and Auditing Matters The Finance Director shall address all reported concerns or complaints regarding auditing practices, internal controls or auditing. The Town Finance Director shall immediately notify the Town’s independent auditor of any such complaint and work until the matter is resolved. Acting in Good Faith Anyone filing a complaint concerning a violation or suspected violation must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation. Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense. Confidentiality Violations or suspected violations may be submitted on a confidential basis by the complainant or may be submitted anonymously. Reports of violations or suspected violations will be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation. Handling of Reported Violations The Finance Director will notify the sender and acknowledge receipt of the reported violation or suspected violation within five business days. All reports will be promptly investigated and appropriate corrective action will be taken if warranted by the investigation. Contacts Finance Director 781-383-4110 X 116 Audit Firm (Powers and Sullivan) 781-914-1700 Town Manager 781-383-4105 X 109 | 183 Back to Table of Contents FUNDS Fund Descriptions The financial operations of the Town are organized into funds and account groups, each of which is a separate fiscal and accounting entity. All revenues received or expenditures made by the Town are accounted for through one of the funds or account groups listed below. Governmental Funds Most Town functions are financed through what are called Governmental Funds. These are the activities generally supported by “non-exchange” revenue, such as taxes. There are four types of governmental funds maintained by the Town: the General Fund, Special Revenue Funds, Permanent Funds, and the Capital Project Funds. General Fund: The General Fund is the major operating fund of the Town government and it encompasses a majority of Town operations, and it is defined as covering all resources that are not required to be accounted for elsewhere. The General Fund is supported by revenues from real estate & personal property taxes, state aid, excise taxes, investment income, fines & forfeitures, and fees & charges. Most of the Town’s departments including the Schools are supported in whole or in part by the General Fund. Special Revenue Funds: Special Revenue Funds are used to account for revenues that are legally restricted to specific purposes, with the exception of major capital projects and permanent funds. These revenues must be accounted for separately from the General Fund for a variety of reasons, and often span multiple fiscal years. The Town’s Special Revenue Funds are grouped into five categories: 1. Revolving Funds: Revolving Funds allow the Town to raise revenues from a specific program and use those revenues to support the program without appropriation. Revolving Funds are established by statute or by-law and may require reauthorization each year at Town Meeting. The Town maintains revolving funds for a number of purposes including Council on Aging, Family and Youth Services Department, Fire Department, Recreation Department, Library Lost Books, School Department Student Activities, and the School Lunch Program. 2. Receipts Reserved for Appropriation: The funds in this grouping are restricted to a specific use by statute and also require appropriation by Town Meeting. These funds include property insurance claims greater than $100,000, monies from Cemetery sale of lots and graves, Net Premiums on Debt, Conservation Wetland Protection fees, and Cable Access Television. 3. School Grants: The School Grant Funds account for specially financed education programs using revenue from grants received from the Federal or State government. These include the State Special Education Revolving Fund (Circuit Breaker), and Federal Title I and Title IIA grants. | 184 Back to Table of Contents 4. Other Intergovernmental Funds: These funds account for revenues received by the Town from the Federal or State government for specific purposes other than education. These include a variety of grants such as the Chapter 90 Highway Program, State Election Grants, State Library Aid, and the Elderly Formula Grant. 5. Other Special Revenue Funds: These funds account for any other miscellaneous special revenues not included in the previous categories. These include private donations for specific purposes, such as grants received from private or non-profit foundations, and gifts made to specific departments. This category also includes the Community Preservation Fund and the Conservation Fund. Permanent Funds: Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used to support the government and its citizens. Many times such funds are referred to as ‘Trust” funds, and the acceptance of such funds generally involves acceptance by Town Meeting for each fund’s individual requirements. There are two accounts associated with each permanent fund, the expendable income, and the non-expendable principal. 1. Expendable Trust Funds: This heading accounts for the expendable income portion of the permanent funds. This heading is also used to account for funds received by the Town in a trustee capacity where both the principal and earnings of the fund may be expended on a restricted basis for the benefit of the Town or its Citizens. This includes the Scholarship Tax Check-off Fund and the Elderly/Disabled Fund. 2. Non-expendable Trusts: are used to account for trusts where the principal must remain intact. Generally income earned on the non-expendable trust principal may be expended in accordance with the conditions of a trust instrument or statute, and is accounted for in the previous category. An example is the Cemetery Department’s Perpetual Care Trust. Capital Project Funds: The Capital Project Funds are used to account for monies used for the acquisition or construction of major capital facilities (buildings, roads, etc.) other than those financed by other dedicated funds, such as the Community Preservation Act Fund or Chapter 90 Highway Funds. In addition to “projects,” the Town’s Capital Project Funds also account for capital outlay for items purchased pursuant to the town’s capital plan, such as Departmental Equipment. The source of funding for these funds are primarily proceeds from the Town’s issuance of bonds, but may also be derived from private sources, grants, or transfers from other Town funds. Proprietary (Enterprise) Funds Proprietary Funds cover the town’s “business-type” activities, and are referred to as such in the financial statements. These statements comprise the Water and Sewer Enterprise Funds of the Town. All direct and indirect costs including overhead of each service are intended to be captured by user fees and/or general fund subsidies. These funds account for their own fixed assets and long-term liabilities. Although the long-term debt of the funds is ultimately the legal obligation of the general fund, it is budgeted and paid for by the Enterprise Fund for which the project was approved. Town Meeting has approved the use of the Enterprise Fund accounting for the Water and Sewer utilities. | 185 Back to Table of Contents Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside of the government. The Town is the trustee, or fiduciary, and the government and its citizenry do not benefit directly from such funds. This means that the Town is responsible for assets in a purely custodial manner that can be used only for the trust beneficiaries and Agency Funds. Under this heading the Town maintains only Agency Funds, such funds for “special detail” for overtime labor billed to outside parties, collection of Deputy Fees payable to the Deputy Collector, firearms licenses payable to the Commonwealth, and fees derived from and expenses related to the use of school facilities by outside parties. Account Groups The last category of fund account entities maintained by the Town is the Account Groups. For which there are two, the General Long-term Debt Account Group and the General Fixed Assets Account Group. The first of these groups is the General Long-term Debt Account Group which accounts for the balances due on long-term debt that the Town has approved. The liabilities accounted for in this fund extend to future years, versus those that affect the current year alone shown in other funds. When borrowing is approved the liability is increased in this fund, and when debt is paid down or rescinded the liability is reduced. The second of these groups is the General Fixed Asset Account Group. As infrastructure is developed, construction completed, and capital outlays are made, the Town’s inventory of Fixed Assets is increased. The value of these assets is then depreciated on a fixed schedule annually. Basis of Accounting By necessity the Town produces financial reports that have different bases of accounting. Since the goal of financial reporting is to provide useful information to its users, the measurement focuses of reporting must change with respect to the needs of the audience. The day to day method of accounting used by the Town is UMAS, the Commonwealth of Massachusetts’ Universal Municipal Accounting System. This accounting system is prescribed by the Commonwealth of Massachusetts Department of Revenue and is intended to demonstrate compliance with state statutes and local near-term decisions (e.g. budget). This system prescribes the use of the modified accrual basis of accounting, which is the basis used by all governmental fund types. Under the modified accrual basis, revenues are recognized when susceptible to accrual (i.e. when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Town considers that property taxes are available if they are collected within 60 days after year-end. Expenditures are recorded when the liability is incurred. Principal and interest on general long-term debt are recorded as liabilities in the fiscal years that the payments are due. | 186 Back to Table of Contents The full accrual basis of accounting is used for the Town’s financial statements, which are produced based on generally accepted accounting principles (GAAP). The statements report information about the Town with a broad overview. The statements use accounting methods most similar to those used by a private-sector business and are typically used to demonstrate the long-term financial position of the Town. The users of this information are often bond rating agencies and others seeking information consistent with entities in other states. The Government Accounting Standards Board (GASB) issues guidance for how GAAP based financial statements should be prepared for government entities. The accrual basis of accounting is utilized by the proprietary and agency funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. Budgeting An annual budget is adopted for the Town’s General and Enterprise Funds. Although legislative approval is required for capital projects, borrowing authorizations, and other warrant articles, annual budgets are not prepared for any other fund. Note however that although there are informational budgets presented for capital spending with regard to the Capital Improvement Plan and also by the Community Preservation Committee for spending from the Community Preservation Act Fund, the related spending for such purposes is approved article by article versus the adoption of an annual consolidated budget. The Town’s annual budget is adopted on a statutory basis, specific to the Commonwealth of Massachusetts, and it differs in some respects from GAAP. The major differences between the budget and GAAP basis are that: 1. Budgeted revenues are recorded when cash is received, except for real estate and personal property taxes, which are recorded as revenue when levied (budget), as opposed to when susceptible to accrual (GAAP). 2. For the budget, encumbrances are treated as expenditures in the year the commitment is made. Also, certain appropriations, known as special articles, do not lapse and are treated as budgetary expenditures in the year they are authorized as opposed to when the liability is actually incurred (GAAP). 3. The depreciation of Fixed Assets is not recognized as a current expense on a budgetary basis, except to the extent that actual maintenance costs are included in departmental budgets. Following are three tables which are excerpted from the Town’s financial statements prepared on a GAAP basis. These tables display the results of operations for the fiscal year ending June 30, 2020. There’s one table for Governmental Funds and one for Proprietary Funds. Since Fiduciary funds do not involve the measurement of operations, there is no corresponding table for that grouping. For reference, you may access a complete version of the Town’s audited financial statements online at: https://www.cohassetma.org/184/Finance-Department | 187 Back to Table of Contents Under GASB Statement 34, and further by Statement 54, “Major Funds” are defined as individual funds that have a reached a significant threshold with respect to total fund balance, and have dedicated revenue sources. “Major Funds” must be shown separately from the general fund. The remaining individual funds are aggregated in the “Nonmajor” category for the purposes of the financial statements. The third and final table displayed is the statement for the “Nonmajor” Governmental Funds. | 188 Back to Table of Contents Fund Balances | 189 Back to Table of Contents | 190 Back to Table of Contents | 191 Back to Table of Contents | 192 Back to Table of Contents Changes in Fund Balance General Fund The Town defines ‘fund balance’ as what is left over after the fund’s assets have been used to meet its liabilities. Free cash represents the remaining, unrestricted funds from operations. It is important to note that while the General Fund’s fund balance on the preceding GAAP based statements is a measure of resources that are available to the Town on a long-term basis, the full amount is not available for appropriation in its entirety on a statutory basis. Under Massachusetts General Law, the Massachusetts Department of Revenue (DOR) certifies the amount available, which is referred to as “Free Cash”. This certified amount is available for appropriation by the legislative body. The Town conservatively estimates $1,500,000 of certified free cash generated in FY21 (3% of FY21 net budget). The Department of Revenue recommends that under sound financial practices the Town should strive to generate free cash in an amount equal to 3-5% of its annual budget. Further, free cash would not be depleted in any year and as a non-recurring revenue source it should be used for one-time expenditures, a capital purpose or to replenish other reserves. The Town of Cohasset implemented a free cash and reserves policy in May 2016 which outlines the use of free cash. The table below depicts the free cash balances of the most recent three fiscal years. FY20 FY21*FY22** General Fund Balance - Beginning 2,306,802$ 2,944,441$ 2,467,849$ Revenues 48,924,115 50,329,385 50,463,142 Expenditures (47,759,261) (50,770,851) (51,313,142) Timing Differences - Encumbrances (527,215) (35,126) - Total Change in Fund Balance 637,639 (476,592) (850,000) General Fund Balance - Ending 2,944,441$ 2,467,849$ 1,617,849$ Total Budget Per Fiscal Year 48,188,852 49,368,712 50,463,142 General Fund Balance as % of Budget 6.1%5.0%3.2% *The fiscal year 2021 activity presented is unclosed and unaudited. **The fiscal year 2022 activity is projected to present a change in fund balance of $850,000. The change is estimated based on our commitment to additional stabilization contributions normally made at Special Town Meeting during any given fiscal year. | 193 Back to Table of Contents Enterprise Fund The retained earnings, for an Enterprise Fund, is the portion of Net Assets Unrestricted that is certified by the Department of Revenue as available for appropriation. Certification requires submission of a June 30 balance sheet. Once certified, retained earnings may be appropriated through the following June 30. Retained earnings may be appropriated to: 1. Fund direct costs of the enterprise for the current fiscal year; 2. Fund costs appropriated in the General Fund operating budget and allocated to the enterprise fund for the current fiscal year; 3. Reimbursement to the General or other funds for subsidized capital costs of the enterprise not already reimbursed for the two full, immediately prior, fiscal years. The Town has upheld its practice of not utilizing retained earnings to fund the Enterprise Fund operating budget. The following table represents certified retained earnings for each year. For example, retained earnings in FY2019 represents certified retained earnings as of June 30th of the prior year and is available to be spent in FY2019. | 194 Back to Table of Contents HEALTH INSURANCE COST CONTAINMENT | 195 Back to Table of Contents | 196 Back to Table of Contents | 197 Back to Table of Contents GLOSSARY OF TERMS AAA: the highest S&P Global Ratings bond rating awarded to an obligation. S&P determines that the obligor's capacity to meet its financial commitments on the obligation is extremely strong. Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrual Basis: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Accrued Interest: The amount of interest that has accumulated on the bond since the date of the last interest payment, and in the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Agency Fund: A type of fiduciary fund used to account for resources held in purely a custodial capacity for other governments, private organizations, or individuals. Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Annual Budget: An estimate of expenditures for specific purposes during the fiscal year (July 1 – June 30) and the proposed means (estimated revenues) for financing those activities. Appellate Tax Board (ATB): Appointed by the governor, the ATB has jurisdiction to decide appeals from local decisions relat ing to property taxes, motor vehicle excises, state owned land (SOL) valuations, exemption eligibility, property classification, and equalized valuations. Appropriation: An authorization granted by a town meeting, city council or other legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. (See Encumbrance, Free Cash) Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. In Massachusetts, assessed valuation is based on the property's full and fair cash value as set by the Assessors. (See Full and Fair Cash Value) Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool for evaluating the fiscal performance of a community. | 198 Back to Table of Contents Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions; (d) financial statements and schedules; and (e) statistical tables, supplementary comments, and recommendations. It is almost always accompanied by a management letter. Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other onetime costs. Examples of available funds include free cash, stabilization funds, overlay surplus, water surplus, and enterprise net assets unrestricted (formerly retained earnings). Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date. Balanced Budget: A budget in which receipts are greater than (or equal to) expenditures . Basis of Accounting: Timing of when revenues and expenditures will be recorded for financial reporting purposes – when the transaction is recognized in the financial statements. Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of th e costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid. Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue. Bond Anticipation Note (BAN): Short-term debt instrument used to generate cash for initial project costs and with the expectation that the debt will be replaced later by permanent bonding. Typically issued for a term of less than one year, BANs may be re-issued for up to ten years, provided principal repayment begins after two years (MGL Ch. 44 §17). Principal payments on school related BANs may be deferred up to seven years (increased in 2002 from five years) if the community has an approved project on the Massachusetts School Building Authority (MSBA) priority list. BANs are full faith and credit obligations. Bond Authorization: The action of town meeting authorizing the executive branch to raise money through the sale of bonds in a specific amount and for a specific purpose. Once authorized, issuance is by the treasurer upon the signature of the Cohasset Select Board. (See Bond issue) Bond Counsel: An attorney or law firm engaged to review and submit an opinion on the legal aspects of a municipal bond or note issue. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. | 199 Back to Table of Contents Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Bonds Authorized and Unissued: Balance of a bond authorization and not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by town meeting or the city council to be removed from community's books. Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget) Budget Message: A statement that, among other things, offers context by summarizing the main points of a budget, explains priorities, describes underlying policies that drive funding decisions, and otherwise justifies the expenditure plan and provides a vision for the future. Budget Unit: A board or department to which the municipality’s legislative body appropriates funds. Capital Assets: All tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Capital Expenditures: Expenditures which result in the acquisition of, or addition to, capital assets. Capital Fund: Fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities. Capital Improvements Program: A blueprint for planning a community's capital expenditures that comprises an annual capital budget and a five-year capital program. It coordinates community planning, fiscal capacity and physical development. While all of the community’s needs should be identified in the program, there is a set of criteria that prioritizes the expenditures. Capital Outlay Expenditure Exclusion: A temporary increase in the tax levy to fund a capital project or make a capital acquisition. Exclusions require two-thirds vote of the Cohasset Select Board and a majority vote in a community-wide referendum. The exclusion is added to the tax levy only during the year in which the project is being funded and may increase the tax levy above the levy ceiling. Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits. Cash Basis of Accounting: Revenues are recorded when cash is received and expenses are recognized when cash is paid out. | 200 Back to Table of Contents Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short-term borrowing and investment of idle cash. Cemetery Perpetual Care: These funds are donated by individuals for the care of grave sites. According to Ch. 114, s 25, funds from this account must be invested and spent as directed by perpetual care agreements. If no agreements exist, interest (but not principal) may be used as directed by the cemetery commissioners for the purpose of maintaining cemeteries. Certification: Verification of authenticity. Can refer to the action of a bank, trust company, or DOR’s Bureau of Accounts (BOA) in the issuance of State House Notes, to confirm the genuineness of the municipal signatures and seal on bond issues. The certifying agency may also supervise the printing of bonds and otherwise safeguard their preparation against fraud, counterfeiting, or overissue. Also refers to the certification by the Bureau of Local Assessment (BLA) that a community’s assessed values represent full and fair cash value (FFCV). (See Triennial Certification) Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing. Chapter 70: A term for state aid for schools. Chapter 90: A state program that reimburses municipalities the cost of approved capital roadway projects. Cherry Sheet: Named for the cherry colored paper on which they were originally printed, the Cherry Sheet is the official notification to cities, towns and regional school districts of the next fiscal year’s state aid and assessments. The aid is in the form of distributions, which provide funds based on formulas and reimbursements that provide funds for costs incurred during a prior period for certain programs or services. Links to the Cherry Sheets are located on the DLS website at www.mass.gov/dls. (See Cherry Sheet Assessments, Estimated Receipts) Cherry Sheet Assessments: Estimates of annual charges to cover the cost of certain state and county programs. Cherry Sheet Offset Items: Local aid that may be spent without appropriation in the budget, but which must be spent for specific municipal and regional school district programs. Current offset items include racial equality grants, school lunch grants, and public libraries grants. (See Offset Receipts) Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. (see Classification of the Tax Rate). Classification of the Tax Rate: Each year, the Cohasset Select Board vote whether to exercise certain tax rate options. Those options include choosing a residential factor (MGL Ch.40 §56), and determining whether to offer an open space discount, a residential exemption (Ch. 59, §5C), and/or a small commercial exemption (Ch. 59, §5I) to property owners. | 201 Back to Table of Contents Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. Community Preservation Act (CPA): Enacted as MGL Ch. 44B in 2000, CPA permits cities and towns accepting its provisions to establish a restricted fund from which monies can be appropriated only for a) the acquisition, creation and preservation of open space; b) the acquisition, preservation, rehabilitation, and restoration of historic resources; and c) the acquisition, creation and preservation of land for recreational use; d) the creation, preservation and support of community housing; and e) the rehabilitation and restoration of open space, land for recreational use and community housing that is acquired or created using monies from the fund. Acceptance requires town meeting or city council approval or a citizen petition, together with referendum approval by maj ority vote. The local program is funded by a local surcharge up to 3 percent on real property tax bills and matching dollars from the state generated from registry of deeds fees. (See DOR IGR 00 -209 as amended by IGR 01-207 and IGR 02-208) Community Preservation Fund: A special revenue fund established pursuant to MGL Ch.44B to receive all monies collected to support a community preservation program, including but not limited to, tax surcharge receipts, proceeds from borrowings, funds received from the Commonwealth, and proceeds from the sale of certain real estate. Compensating Balance Agreement: An alternative to the payment of direct fees for banking services. In this case, a bank specifies a minimum balance that the municipality must maintain in non-interest bearing accounts. The bank can then lend this money (subject to a reserve requirement) and earn interest, which will at least cover the cost of services provided to the municipality. Compensating balance agreements are permitted under MGL Ch. 44 §53F and must be approved annually by town meeting or the city council. Comprehensive Annual Financial Report (CAFR): Financial report that contains at a minimum, three sections (introductory, financial, and statistical) and whose financial section provides information on each individual fund and component unit. Conservation Fund: A city or town may appropriate money to a conservation fund. This money may be expended by the conservation commission for lawful conservation purposes as described in MGL Ch. 40 §8C. The money may also be expended by the conservation commission for damages arising from an eminent domain taking provided that the taking was approved by a two-thirds vote of city council or town meeting. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives. Debt Authorization: Formal approval by a two thirds vote of town meeting to incur debt, in accordance with procedures stated in MGL Ch. 44 §§1, 2, 3, 4a, 6-15. Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget. Debt Exclusion: An action taken by a community through a referendum vote to raise the funds necessary to pay debt service costs for a particular project from the property tax levy, but outside the limits under Proposition 2½. By approving a debt exclusion, a community calculates its annual levy limit under | 202 Back to Table of Contents Proposition 2½, then adds the excluded debt service cost. The amount is added to the levy limit for the life of the debt only and may increase the levy above the levy ceiling. Debt Limit: The maximum amount of debt that a municipality may authorize for qualified purposes under state law. Under MGL Ch. 44 §10, debt limits are set at 5 percent of EQV. By petition to the Municipal Finance Oversight Board, cities and towns can receive approval to increase their debt limit to 10 percent of EQV. Debt Stabilization Fund: A fund designed to accumulate amounts set aside to help offset a portion of future debt service on large, tax- supported projects. Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Deficit: The excess of budget expenditures over receipts. Depreciation: A method of allocating the cost of a tangible asset over its useful life. This is done for accounting purposes. Direct Debt: Debt of the government preparing statistical information, in contrast to debt of other, overlapping governments. Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that is chargeable to, but not yet paid from, a specific appropriation account. Enterprise Funds: An enterprise fund, authorized by MGL Ch. 44 §53F½, is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery-- direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services. (See DOR IGR 08-101) Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the commonwealth that is subject to local taxation. EQVs have historically been used as variables in distributing certain state aid accounts and for determining county assessments and certain other costs. The Commissioner of Revenue, in accordance with M.G.L. Ch. 58 s 10C, is charged with the responsibility of bi-annually determining an equalized valuation for each town and city in the Commonwealth. Estimated Receipts: A term that typically refers to anticipated local revenues listed on page three of the Tax Recapitulation Sheet. Projections of local revenues are often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Excess and Deficiency (E&D): Also called the "surplus revenue" account, this is the amount by which cash, accounts receivable, and other assets exceed a regional school district’s liabilities and reserves as certified by the Director of Accounts. The calculation is based on a year-end balance sheet, which is submitted to DOR by the district’s auditor, accountant, or comptroller as of June 30. The regional school committee must apply certified amounts exceeding five percent of the district’s prior year operating and capital costs to reduce the assessment on member cities and towns. Important: E&D is not available for appropriation until certified by the Director of Accounts. | 203 Back to Table of Contents Excess Levy Capacity: The difference between the levy limit and the amount of real and personal property taxes actually levied in a given year. Annually, the Select Board or council must be informed of excess levying capacity and evidence of such acknowledgment must be submitted to DOR when setting the tax rate. Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget. Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds. Fiscal Year (FY): Since 1974, the Commonwealth and municipalities have operated on a budget cycle that begins July 1 and ends June 30. The designation of the fiscal year is that of the calendar year in which the fiscal year ends. Since 1976, the federal government fiscal year has begun on October 1 and ended September 30. Fixed Assets: Long-lived, tangible assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float. Foundation Budget: The spending target imposed by the Education Reform Act of 1993 for each school district as the level necessary to provide an adequate education for all students. Free Cash: (Also Budgetary Fund Balance) Remaining, unrestricted funds from operations of the previous fiscal year including unexpended free cash from the previous year, actual receipts in excess of revenue estimates shown on the tax recapitulation sheet, and unspent amounts in budget line-items. Unpaid property taxes and certain deficits reduce the amount that can be certified as free cash. The calculation of free cash is based on the balance sheet as of June 30, which is submitted by the community's auditor, accountant, or comptroller. Important: free cash is not available for appropriation until certified by the Director of Accounts. (See Available Funds) Full and Fair Cash Value (FFCV): Fair cash value has been defined by the Massachusetts Supreme Judicial Court as "fair market value, which is the price an owner willing but not under compulsion to sell ought to receive from one willing but not under compulsion to buy. It means the highest price that a normal purchaser not under peculiar compulsion will pay at the time, and cannot exceed the sum that the owner after reasonable effort could obtain for his property. A valuation limited to what the property is worth to the purchaser is not market value. The fair cash value is the value the property would have on January first of any taxable year in the hands of any owner, including the present owner." (Boston Gas Co. v. Assessors of Boston, 334 Mass. 549, 566 (1956)) | 204 Back to Table of Contents Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds. Fund: An accounting entity with a self-balancing set of accounts that is segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations. Fund Accounting: Organizing the financial records of a municipality into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds. Fund Balance: The excess of assets of a fund over its liabilities and reserves. Fund balances are classified as non-spendable, restricted, committed, assigned, and unassigned based on the relative strength of constraints that control how specific amounts can be spent. General Fund: The fund used to account for most financial resources and activities governed by the normal town meeting appropriation process. General Obligation Bonds (GO bonds): Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Generally Accepted Accounting Principles (GAAP): Conventions, rules, and procedures that serve as the norm for the fair presentation of financial statements. Geographical Information System (GIS): Computerized mapping system and analytical tool that allows a community to raise and sort information on a parcel, area, or community-wide basis. Governing Body: A board, committee, commission, or other executive or policymaking body including the school committee of a municipality. Government Finance Officers Association (GFOA): This organization provides leadership to the government finance profession through education, research and the promotion and recognition of best practices. Governmental Accounting Standards Board (GASB): The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. Governmental Accounting Standards Board (GASB) 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future. Governmental Accounting Standards Board (GASB) 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. | 205 Back to Table of Contents Governmental Funds: Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Grant: A contribution of assets by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal government. Grants are usually made for specific purposes. Hotel/Motel Excise: A tax on short-term room occupancy at hotels, motels, lodging houses, and short- term rentals. Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non- water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms. Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations. Law Enforcement Trust Fund: A revolving fund established to account for a portion of the proceeds from the sale of property seized from illegal drug-related activities. Funds may be expended to defray certain qualified law enforcement costs as outlined in MGL Ch. 94C, s 47. Funds from this account may be expended by the police chief without further appropriation. Levy Ceiling: A levy ceiling is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C (Proposition 2½). It states that, in any year, the real and personal property taxes imposed may not exceed 2½ percent of the total full and fair cash value of all taxable property. Property taxes levied may exceed this limit only if the community passes a capital exclusion, a debt exclusion, or a special exclusion. (See Levy Limit) Levy Limit: A levy limit is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C (Proposition 2½). It states that the real and personal property taxes imposed by a city or town may only grow each year by 2½ percent of the prior year's levy limit, plus new growth and any overrides or exclusions. The levy limit can exceed the levy ceiling only if the community passes a capital expenditure exclusion, debt exclusion, or special exclusion. (See Levy Ceiling) Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. Local Aid: Revenue allocated by the Commonwealth to cities, towns, and regional school districts. Estimates of local aid are transmitted to cities, towns, and districts annually by the "Cherry Sheets." Most Cherry Sheet aid programs are considered general fund revenues and may be spent for any purpose, subject to appropriation. Local Appropriation Authority: In a town, the town meeting has the power to appropriate funds, including the authorization of debt. In a city, the city council has the power upon the recommendation of the mayor. | 206 Back to Table of Contents Local Receipts: Locally generated revenues, other than real and personal property taxes. Examples include motor vehicle excise, investment income, hotel/motel excise tax, fees, rentals, and charges. Annual estimates of local receipts are shown on the tax rate recapitulation sheet. (See Estimated Receipts) Major Fund: individual funds that have reached a significant threshold with respect to total fund balance, and have dedicated revenue sources. These funds must be shown separately from the general fund. Massachusetts School Building Authority (MSBA): A quasi-independent government authority that partners with Massachusetts communities to support the design and construction of educationally- appropriate, flexible, sustainable and cost-effective public school facilities. Maturity Date: The date that the principal of a bond becomes due and payable in full. Massachusetts Municipal Depository Trust: An investment program, founded in 1977 under the supervision of the State Treasurer, in which municipalities may pool excess cash for investment. Meals Excise: Local excise option, allowing communities to assess a sales tax on sales of restaurant meals originating in the city/town by a vendor. Minimum Required Local Contribution: The minimum that a city or town must appropriate from property taxes and other local revenues for the support of schools (Education Reform Act of 1993). Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type, wherein only current assets and current liabilities are generally reported on fund balance sheets and the fund operating statements present financial flow information (revenues and expenditures). Revenues are recognized when they become both measurable and available to finance expenditures in the current period. Expenditures are recognized when the related fund liability is incurred, except for a few specific exceptions. All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting. Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, but also bonds of the state and agencies of the state. Municipal Revenue Growth Factor (MRGF): An estimate of the percentage change in a municipality’s revenue growth for a fiscal year. It represents the combined percentage increase in the following revenue components: automatic 2 1/2 percent increase in the levy limit, estimated new growth, the change in selected unrestricted state aid categories and the change in selected unrestricted local receipts. M.G.L.: Massachusetts General Laws. Net School Spending (NSS): School budget and municipal budget amounts attributable to education, excluding long-term debt service, student transportation, school lunches and certain other specified school expenditures. A community’s NSS funding must equal or exceed the NSS Requirement established annually by the Department of Education (DOE). (See Education Reform Act of 1993) Includes both school budget and municipal budget amounts attributable to education, excluding long-term debt service, student transportation, school lunches and certain other specified school expenditures. A community’s NSS funding must equal or exceed the NSS Requirement established annually by the Department of Education. New Growth: The additional tax revenue generated by new construction, renovations and other increases in the property tax base during a calendar year. It does not include value increases caused by normal | 207 Back to Table of Contents market forces or by revaluations. New growth is calculated by multiplying the assessed value associated with new construction, renovations and other increases by the prior year tax rate. The additional tax revenue is then incorporated into the calculation of the next year's levy limit. For example, new growth for FY07 is based on new construction, etc. that occurred between January and December 2005 (or July 2005 and June 2006 for accelerated new growth communities). In the fall of 2006, when new growth is being determined to set the FY07 levy limit, the FY06 tax rate is used in the calculation. Note: A short- term loan, typically with a maturity date of a year or less. Nonmajor Funds: individual funds that have not reached a significant threshold with respect to total fund balance, or do not have dedicated revenue sources. Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus. Offset Receipts: A local option that allows estimated receipts of a particular department to be earmarked for use of the department and appropriated to offset its annual operating budget. If accepted, MGL Ch. 44 §53E limits the amount of offset receipts appropriated to no more than the actual receipts collected for the prior fiscal year. The Director of Accounts must approve use of a higher amount before appropriation. Actual collections greater than the amount appropriated close to the general fund at year-end. If actual collections are less, the deficit must be raised in the next year’s tax rate. Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year. Other Amounts to be Raised: (Tax Recapitulation Sheet) Amounts not appropriated but raised through taxation. Generally, these are locally generated expenditures (e.g., overlay, teacher pay deferral, deficits) as well as state, county and other special district charges. Because they must be funded in the annual budget, special consideration should be given to them when finalizing the budget recommendations to the city council or town meeting. Other Post-Employment Benefits (OPEB): Benefits received by an employee when they begin retirement, including health care and life insurance premiums, in accordance with state statute and City ordinance. Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Overlay: (Overlay Reserve or Allowance for Abatements and Exemptions) An account established annually to fund anticipated property tax abatements, exemptions and uncollected taxes in that year. The overlay reserve need not be funded by the normal appropriation process, but rather is raised on the tax rate recapitulation sheet. Overlay Deficit: A deficit that occurs when the amount of overlay raised in a given year is insufficient to cover abatements, statutory exemptions, and uncollected taxes for that year. Overlay deficits must be provided for in the next fiscal year. Overlay Surplus: Any balance in the overlay account of a given year in excess of the amount remaining to be collected or abated can be transferred into this account. Within 10 days of a written request by the chief executive officer of a city or town, the assessors must provide a certification of the excess amount | 208 Back to Table of Contents of overlay available to transfer. Overlay surplus may be appropriated for any lawful purpose. At the end of each fiscal year, unused overlay surplus is “closed” to surplus revenue, i.e., it becomes a part of free cash. Override: A vote by a community at an election to permanently increase the levy limit. An override vote may increase the levy limit no higher than the levy ceiling. The override question on the election ballot mus t state a purpose for the override and the dollar amount. (See Underride.) Override Capacity: The difference between a community’s levy ceiling and its levy limit. It is the maximum amount by which a community may override its levy limit. Pay-As-You-Go: The appropriation of current revenues, including Property Taxes and Free Cash, to fund capital improvements, as opposed to incurring debt to cover the costs. Performance Budget: A budget that stresses output both in terms of economy and efficiency. Post-Employment Benefits (PEB): Benefits received by an employee when they begin retirement, including retirement, health care and life insurance premiums, in accordance with state statute and City ordinance. Principal: The face amount of a bond, exclusive of accrued interest. Program: A combination of activities to accomplish an end. Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output. Proposition 2½: A state law enacted in 1980, Proposition 2½ regulates local property tax administration and limits the amount of revenue a city or town may raise from local property taxes each year to fund municipal operations. Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets, financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds. Purchased Services: The cost of services that are provided by a vendor. Rating Agencies: This term usually refers to Moody’s Investors Service, S&P Global Ratings, and Fitch Ratings. These are the three major agencies that issue credit ratings on the City’s municipal bonds. Recap Sheet: (See Tax Rate Recapitulation Sheet) Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. Reserve for Abatements and Exemptions: (See Overlay) Reserve Fund: An amount set aside annually within the budget of a city (not to exceed 3 percent of the tax levy for the preceding year) or town (not to exceed 5 percent of the tax levy for the preceding year) to provide a funding source for extraordinary or unforeseen expenditures. In a town, the finance committee can authorize transfers from this fund for "extraordinary or unforeseen" expenditures. Other uses of the fund require budgetary transfers by town meeting. In a city, transfers from this fund may be voted by the city council upon recommendation of the mayor. | 209 Back to Table of Contents Retained Earnings: The equity account reflecting the accumulated earnings of the enterprise funds. Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements . The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information. Every three years, assessors must submit property values to the DOR for certification. Assessors must also maintain fair cash values in the years between certifications so that each taxpayer in the community pays his or her share of the cost of local government in proportion to the value of his property. (See Triennial Certification) Revenue Anticipation Borrowing: Cities, towns and districts may issue temporary notes in anticipation of taxes (TANs) or other revenue (RANs). The amount of this type of borrowing is limited to the total of the prior year’s tax levy, the net amount collected in motor vehicle and trailer excise in the prior year and payments made by the Commonwealth in lieu of taxes in the prior year. According to MGL Ch. 44 s 4, cities, towns and districts may borrow for up to one year in anticipation of such revenue. Revenue Anticipation Note (RAN): A short- term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations. (See Bond Anticipation Note) Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation. Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service. For departmental revolving funds, MGL Ch. 44 §53E½ stipulates that each fund must be reauthorized each year at annual town meeting or by city council action, and that a limit on the total amount that may be spent from each fund must be established at that time. The aggregate of all revolving funds may not exceed ten percent of the amount raised by taxation by the city or town in the most recent fiscal year, and no more than one percent of the amount raised by taxation may be administered by a single fund. Wages or salaries for full-time employees may be paid from the revolving fund only if the fund is also charged for all associated fringe benefits. Sale of Cemetery Lots Fund: A fund established to account for proceeds of the sale of cemetery lots. The proceeds may only be appropriated to pay for the cost of the land, its care and improvement or the enlargement of the cemetery under provisions of MGL Ch. 114 §15. Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. MGL Chapter 44 s 63 states that such proceeds shall be applied first to the retirement of debt on the property sold. In the absence of such debt, funds may generally be used for purposes for which the town or city is authorized to borrow for a period of five years or more. Security: For Massachusetts municipalities, bonds or notes evidencing a legal debt on the part of the issuer. Special Assessments: (See Betterments) Special Exclusion: For a few limited capital purposes, a community may exceed its levy limit or levy ceiling without voter approval. Presently, there are two special expenditure exclusions: 1) water and sewer project debt service costs which reduce the water and sewer rates by the same amount; and 2) a program to assist homeowners to repair or replace faulty septic systems, remove underground fuel storage | 210 Back to Table of Contents tanks, or remove dangerous levels of lead paint to meet public health and safety code requirements. In the second special exclusion, homeowners repay the municipality for the cost plus interest apportioned over a period of time, not to exceed 20 years (similar to betterments). Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose (MGL Ch. 40 §5B). Communities may establish one or more stabilization funds for different purposes and may appropriate into them in any year an amount not to exceed ten percent of the prior year’s tax levy. The total of all stabilization fund balances shall not exceed ten percent of the community’s equalized value, and any interest shall be added to and become a part of the funds. A two-thirds vote of town meeting or city council is required to establish, amend the purpose of, or appropriate money into or from the stabilization fund. (See DOR IGR 04-201) Supplemental Appropriations: Appropriations made by the City Council, after an initial appropriation, to cover expenditures beyond original estimates. Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Sustainability: The means to most efficiently utilize today’s resources without negatively impacting future generations. Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Rate Recapitulation Sheet (Recap Sheet): A document submitted by a city or town to the DOR in order to set a property tax rate. The recap sheet shows all estimated revenues and actual appropriations that affect the property tax rate. The recap sheet should be submitted to the DOR by September 1 (in order to issue the first - half semiannual property tax bills before October 1) or by December 1 (in order to issue the third quarterly property tax bills before January 1). Tax Title (or Tax Taking): A collection procedure that secures a city or town's lien on real property and protects the municipality's right to payment of overdue property taxes. Otherwise, the lien expires if five years elapse from the January 1 assessment date and the property has been transferred to another owner. If amounts remain outstanding on the property after issuing a demand for overdue property taxes and after publishing a notice of tax taking, the collector may take the property for the city or town. After properly recording the instrument of taking, the collector transfers responsibility for collecting the overdue amounts to the treasurer. After six months, the treasurer may initiate foreclosure proceedings. Tax Title Foreclosure: The procedure initiated by a city or town treasurer in Land Court or through land of low value to obtain legal title to real property already in tax title and on which property taxes are overd ue. The treasurer must wait at least six months from the date of a tax taking to initiate Land Court foreclosure proceedings (MGL Ch. 60 §65). Triennial Certification: The Commissioner of Revenue, through the Bureau of Local Assessment, is required to review local assessed values every three years and to certify that they represent full and fair cash value (FFCV). Refer to MGL Ch. 40 §56 and Ch. 59 §2A(c). True Interest Cost (TIC): The actual cost of issuing a bond. The TIC is the yearly cost for obtaining debt financing, expressed as a proportion of the total debt amount. All charges related to the bond are included; | 211 Back to Table of Contents for example, all ancillary fees and costs such as discount points and prepaid interest, as well as factors related to the time value of money. Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by town meeting. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed. Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Underride: A vote by a community to permanently decrease the tax levy limit. As such, it is the opposite of an override. (See Override) Undesignated Fund Balance: Monies in the various government funds as of June 30 that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash. Uniform Municipal Accounting System (UMAS): UMAS succeeds the so-called Statutory System (STAT) and is regarded as the professional standard for municipal accounting in Massachusetts. As a uniform system for local governments, it conforms to Generally Accepted Accounting Principles (GAAP), offers increased consistency in reporting and record keeping, as well as enhanced comparability of data among cities and towns. Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Unrestricted General Government Aid (UGGA): Portions of local aid that the City has discretion to allocate, in contrast with restricted categories such as school or library aid. Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value. Warrant: An authorization for an action. For example, a town meeting warrant establishes the matters that may be acted on by that town meeting. A treasury warrant authorizes the treasurer to pay specific bills. The assessors’ warrant authorizes the tax collector to collect taxes in the amount and from the persons listed, respectively. | 212 Back to Table of Contents ACRONYMS ADA Americans with Disabilities Act ANR Approval Not Required ATB Appellate Tax Board BAN Bond Anticipation Note BYOD Bring Your Own Device CAFR Comprehensive Annual Financial Report CD Certified Deposit CMHS Cohasset Middle High School CPA Community Preservation Act CPD Cohasset Police Department CPS Cohasset Public Schools CRM Customer Relationship Management DEP Massachusetts Department of Environmental Protection DHCD Massachusetts Department of Housing and Community Development DHSP Department of Human Service Programs DOR Massachusetts Department of Revenue DPW Department of Public Works EDM Electronic Document Management EFT Electronic Funds Transfer ELA English Language Arts EMS Emergency Medical Services EOC Emergency Operations Center EOLWD Executive Office of Labor and Workforce Development EOPSS Massachusetts Executive Office of Public Safety and Security EPA U.S. Environmental Protection Agency ERP Enterprise Resource Planning FBI Federal Bureau of Investigation FEMA Federal Emergency Management Association FTE Full Time Employee FY Fiscal Year GAAP Generally Accepted Accounting Principles GASB Government Accounting Standards Board GFOA Government Finance Officers Association GIS Geographic Information Systems GO Bond General Obligation Bond GPL Harvard University's Government Performance Lab GPS Global Positioning System Hazmat Hazardous Materials HHA Home Health Aide HMO Health Maintenance Organization HR Human Resources HUD U.S. Department of Housing and Urban Development HVAC Heating, Ventilation, and Air Conditioning IACP International Association of Chiefs of Police | 213 Back to Table of Contents IT Information Technology ITS Information Technology Services K Thousand LED Light Emitting Diode LUCA Local Update of Census Addresses M Million MA Massachusetts MAPC Metropolitan Area Planning Council MassDOT Massachusetts Department of Transportation MBTA Massachusetts Bay Transportation Authority MCC Massachusetts Cultural Council MCWT Massachusetts Clean Water Trust MGL Massachusetts General Laws MIS Management Information System MPH Miles per hour MVP Municipal Vulnerability Preparedness NOI Notice of Intent OPEB Other Post-Employment Benefits OWD Office of Workforce Development (Human Services) P&I Permits & Inspections PC Personal Computer PCO Plymouth County Outreach PEB Post-Employment Benefits PERAC Public Employee Retirement Administration Commission PILOT Payments In-Lieu-Of Tax RFQ Request for Qualifications RMV Registry of Motor Vehicles RTF Recycle Transfer Facility SAFER Staffing for Adequate Fire and Emergency Response SSRECC South Shore Regional Emergency Dispatch Center STEAM Science, Technology, Engineering, Arts, and Math SWP Stormwater Permit TIC True Interest Cost UGGA Unrestricted General Government Aid US United States VA U.S. Department of Veterans Affairs VoIP Voice over Internet Protocol Wi-Fi Wireless Fidelity (wireless internet) ZBA Zoning Board of Appeals